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Author Barkoczy, Stephen, author.

Title Foundations of taxation law / Stephen Barkoczy.

Published Docklands, Victoria : Oxford University Press, 2021.


Location Call No. Status
 UniM Giblin Eunson High Use  343.9404 BARK  TWO HOUR LOAN  AVAILABLE
 UniM Giblin Eunson High Use  343.9404 BARK  OVERNIGHT LOAN  AVAILABLE
Edition 13th edition. January 2021.
Physical description xxxix, 1309 pages ; 24 cm
Bibliography Includes bibliographical references and index.
Contents Part A. Introduction to taxation and Australia's tax system -- Part B. Goods and services tax -- Part C. Income tax -- Part D. General jurisdictional rules -- Part E. Income -- Part F. Deductions -- Part G. Asset taxation rules -- Part H. Fringe benefits, superannuation and employment -- Part I. Special entities -- Part J. Tax losses -- Part K. Tax incentives and reliefs -- Part L. Financial transactions -- Part M. International transactions -- Part N. Tax avoidance -- Part O. Tax administration -- Index.
Summary This book "provides a clear and concise introduction to the policy, principles and practice underpinning the Australian federal taxation system. It is designed to progressively build the reader's understanding of taxation law, helping to navigate the complex legislation that governs its operation. This thirteenth edition has been substantially revised to take into account many important legislative reforms, common law developments, administrative changes and policy announcements that have occurred since the previous edition. In particular, it includes extensive analysis of the taxation stimulus measures introduced by the Government to deal with the economic effects of the coronavirus pandemic, the imputation changes arising from the new corporate tax rate for base rate entities, the proposed reforms to the research and development tax incentive, and the Board of Taxation's recommendations for changes to the residency rules for individuals. There is also an update at the front of the book, which outlines the important tax changes announced in the October 2020 Federal Budget. It also has a more in-depth policy and technical discussion on several areas of law, along with many new diagrams, examples, and a more user-friendly index." -- back cover.
Other author Oxford University Press, publisher.
Subject Taxation -- Law and legislation -- Australia.
Income tax -- Law and legislation -- Australia.
Variant Title Foundations of taxation law 2021
ISBN 9780190330729 (paperback)