Understanding Taxation Law 2023

The essential tax reference for business, accounting and law students

Select a format

ISBN/ISSN: 9780409357264
Release Date: December 28, 2022
In Stock
AUD$ 190.00
ISBN/ISSN: 9780409357271
Release Date: January 05, 2023
AUD$ 190.00

Product description

Understanding Taxation Law 2023 is a comprehensive introduction for all those seeking to gain a sense not only of how Australian taxation works but also where new developments fit into the system. Through digestible extracts from cases, with fact summaries, key passages from Australian Taxation Office rulings, and contextualised discussion of legislative provisions, the text supports learning and enables the reader to identify the important principles of taxation law.

The book concentrates on the Income Tax Assessment Act 1997 (Cth) and the Income Tax Assessment Act 1936 (Cth), and on the jurisprudence interpreting those Acts and associated Acts. Case summaries and legislative extracts, problem-solving activities and worked examples, as well as flowcharts, diagrams and tables, provide a highly accessible learning framework. The text is supported by interactive online learning activities and resources.


• focuses on the Income Tax Assessment Act 1997 (Cth) (ITAA97), the Income Tax Assessment Act 1936 (Cth) (ITAA36), and on the jurisprudence interpreting those Acts and associated Acts
• covers fringe benefits tax (FBT) and goods and services tax (GST)
• learning activities, discussion questions, problems and case studies provided to assist students reading the extracts, in the context of a chapter, to gradually become less intimidated by legislation and cases, as they develop the skills necessary to understand and apply them in real-world situations.

Related Titles

• Kenny and Walpole, Concise Tax Legislation 2023, 2022
• Kenny, Villios, Harrison, Brice and Blissenden, Australian Tax 2023
• Symes, Parker, Fitzpatrick and Velijanovski, Business and Corporations Law, 4th edition


Featured Authors

Table of contents

  1. Introduction

  2. Structure of the Acts and the Income Concept

  3. Income According to Ordinary Concepts

  4. The Derivation and Measurement of Income

  5. Statutory Income

  6. Capital Gains Tax

  7. Fringe Benefits Tax

  8. General Deductions

  9. Specific Deductions

  10. Capital Allowances

  11. Trading Stock<

  12. Taxation of Companies

  13. Taxation of Shareholders

  14. Taxation of Partnerships

  15. Taxation of Trusts

  16. Tax Administration

  17. Anti-Tax Avoidance Measures

  18. International Aspects

  19. Good and Services Tax