Australian Tax, 2015 (eBook)
Australian Tax 2015 provides an engaging and straightforward explanation of Australia’s tax laws for students to carry into practice.
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Australian Tax 2015 by Paul Kenny, Sylvia Villios, Michael Blissenden and contributing authors Lidia Xynas and Gordon Mackenzie provides an engaging yet straightforward explanation of Australia’s tax laws by using the unique tax pyramid method. This updated edition offers a modern and easy to follow approach to simplify and explain Australia’s complex tax laws.
The experienced author team provides a cohesive framework for students to carry their tax knowledge into practice. Australian Tax is designed for international and domestic business students. Newly developed online student resources facilitate student engagement. Learning is supported by almost 1,000 examples and questions, from the most simple to the most complex. These are found in both the text and the web quiz, together with solutions to selected questions.
Clear pedagogical structure, clear explanation of fundamental principles, online support material, extensive lecturer support, published annually to support currency
Dr Paul Kenny is an Associate Professor and Senior Lecturer at Flinders University. Paul’s interests are in taxation policy, capital gains tax and small business taxation. Prior to teaching, Paul worked for the Australian Taxation Office and tax consulting firms.
Sylvia Villios is a lecturer at the Adelaide Law School, University of Adelaide and teaches taxation law and estate and wealth planning law. She also has experience in legal practice, specialising in advising clients on taxation, trust law, superannuation and general corporate and commercial matters.
Michael Blissenden is an Associate Professor in the School of Law at the University of Western Sydney.
About the Contributors Gordon Mackenzie (Chapter 14: Superannuation) is a Senior Lecturer and Program Convenor (Master of Tax and Financial Planning) at ATAX, University of New South Wales. Gordon has 30 years experience in corporate practice in the areas of taxation of financial services, superannuation, funds management and corporate taxation.
Lidia Xynas (Chapter 13: Entities) is a Lecturer in the School of Law, Deakin University, Melbourne. Prior to teaching, Lidia was a corporate accountant, and an Australian lawyer. Her research and teaching interests are in taxation law and succession law.
Table of Contents
CHAPTER 1 - Policy, ethics and introduction
CHAPTER 2 Income tax basics
CHAPTER 3 International tax
CHAPTER 4 Income tax accounting
CHAPTER 5 Ordinary income
CHAPTER 6 Statutory income
CHAPTER 7 Non-assessable income
CHAPTER 8 Capital gains and losses
CHAPTER 9 General deductions
CHAPTER 10 Specific deductions
CHAPTER 11 Deduction limitations
CHAPTER 12 Capital allowances
CHAPTER 13 Entities
CHAPTER 14 Superannuation and eligible termination payments
CHAPTER 15 Special taxpayers
CHAPTER 16 Anti-avoidance
CHAPTER 17 Fringe benefits tax
CHAPTER 18 Goods and services
CHAPTER 19 Tax planning
CHAPTER 20 Tax administration
CHAPTER 21 Taxation in practice
CHAPTER 22 Solving complexity