Tax Law
In general, books on Australian tax law are located at KM 337.11 K1 and KM 356.
LexisNexis concise tax legislation 2024 by
Concise Tax Legislation 2024 is an invaluable resource for both students and practitioners alike — providing a single source consolidation of all major legislation and regulatory provisions relating to tax law in Australia. This fully revised and updated 2024 edition includes selected provisions of key legislation, current as at 20 October 2023 and includes recent legislative amendments and more.
Fundamental tax legislation 2024 by
Fundamental Tax Legislation 2024 contains the essential provisions from the primary legislation that affects Australia’s taxation system. Updated and expanded for changes which occurred in 2023, this volume is an indispensable reference for undergraduate and postgraduate students of taxation. The Year in Review section has been updated to summarise the main legislative developments in taxation over the previous 12 months, a listing of the passage of tax related legislation during the last year and the inclusion of reference statistics (such as CPI quarterly figures and individual tax rates for residents and foreign residents) Also fully updated and revised to reflect the changes in 2023 is the Tax Rates and Tables section, which contains an accessible summary of the main tax rates and tables that students will need to refer to for their tax studies.
Fundamental tax legislation 2024 by
Fundamental Tax Legislation 2024 contains the essential provisions from the primary legislation that affects Australia’s taxation system. Updated and expanded for changes which occurred in 2023, this volume is an indispensable reference for undergraduate and postgraduate students of taxation. The Year in Review section has been updated to summarise the main legislative developments in taxation over the previous 12 months, a listing of the passage of tax related legislation during the last year and the inclusion of reference statistics (such as CPI quarterly figures and individual tax rates for residents and foreign residents) Also fully updated and revised to reflect the changes in 2023 is the Tax Rates and Tables section, which contains an accessible summary of the main tax rates and tables that students will need to refer to for their tax studies.
Principles of taxation law 2024 by
Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2024 brings much needed clarity to this area of law. Utilising many methods to make understanding this often daunting subject achievable, particular features of the 2023 edition include: seven parts: overview and structure, principles of income, deductions and offsets, timing issues, investment and business entities, tax avoidance and administration, and indirect taxes; clearly structured chapters within those parts grouped under helpful headings; flowcharts, diagrams and tables, end of chapter practice questions, and case summaries; an appendix containing all of the up-to-date and relevant rates; and the online self-testing component mentor, which provides questions for students of both business and law; Every major aspect of the Australian tax system is covered. Students completing courses to satisfy the Tax Practitioners Board will find all the material they need, with chapters on topics such as goods and services tax, superannuation, offsets, partnerships, capital gains tax, trusts, company tax, tax administration and state taxes. All chapters have been thoroughly updated to ensure contemporary issues are covered. Principles of Taxation Law 2024 is the perfect tool to guide the reader from their initial exposure to the subject to success in taxation law exams.
Principles of taxation law 2024 by
Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2024 brings much needed clarity to this area of law. Utilising many methods to make understanding this often daunting subject achievable, particular features of the 2023 edition include: seven parts: overview and structure, principles of income, deductions and offsets, timing issues, investment and business entities, tax avoidance and administration, and indirect taxes; clearly structured chapters within those parts grouped under helpful headings; flowcharts, diagrams and tables, end of chapter practice questions, and case summaries; an appendix containing all of the up-to-date and relevant rates; and the online self-testing component mentor, which provides questions for students of both business and law; Every major aspect of the Australian tax system is covered. Students completing courses to satisfy the Tax Practitioners Board will find all the material they need, with chapters on topics such as goods and services tax, superannuation, offsets, partnerships, capital gains tax, trusts, company tax, tax administration and state taxes. All chapters have been thoroughly updated to ensure contemporary issues are covered. Principles of Taxation Law 2024 is the perfect tool to guide the reader from their initial exposure to the subject to success in taxation law exams.
Understanding taxation law 2024 by
Understanding Taxation Law 2024 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.
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.
Tax avoidance in Australia by
The potential application of the general tax avoidance provisions is an indispensable aspect of general commercial and domestic life, professional practice and professional advice. Daily commercial transactions and normal family dealings frequently require consideration of whether the tax avoidance provisions may apply. This second edition of Tax Avoidance in Australia provides a practical explanation of the workings of the main general tax avoidance provisions in Australia for income tax (Part IVA) and GST (Division 165). The explanation is placed in the context of the perceived deficiencies with the previous provisions and the elusive nature of the distinction between impermissible tax avoidance and permissible tax planning. In that context the book explains each of the elements necessary for the application of the anti-avoidance provisions. The book also looks at the obligations on advisers and the potential liability they face when advising taxpayers on anti-tax avoidance law.The second edition covers all of the significant legal developments since the original book's publication in 2010, including the major amendments of Part IVA made in 2013, the new multinational anti-avoidance and diverted profits tax provisions, and the latest leading court decisions on Part IVA and Division 165.Every legal and accounting professional advising on tax and commercial matters will find this book a rich and useful resource through which to navigate the complex provisions that make up the general anti-tax avoidance rules.
Australian taxation law cases 2023 : a guide to the leading cases for business, commerce and law students by
The 2023 edition of Australian Taxation Law Cases is a feature-packed resource that includes key new cases and revisions of the commentary. It explains how cases would be decided today and takes into account important recent changes in the law.
Death & taxes : tax-effective estate planning by
Death & Taxes: Tax Effective Estate Planning Seventh Edition is a rigorous and accessible guide to the tax consequences of death in Australia, including income tax, CGT, GST, state and territory duties and land tax. This work will help you to plan and prepare better outcomes for your clients through an enhanced understanding of the impact of tax laws on all assets controlled by an individual at death.
Death & Taxes: Tax Effective Estate Planning provides a consolidated guide to managing the affairs of the deceased and will give you the confidence to advise on estate planning and the tax consequences of death.
The Seventh Edition incorporates new developments across a wide range of areas of tax law since 2014, including:
New rules for taxing distributions from testamentary trusts to minors
Practical Compliance Guideline PCG 2018/4 about tax liabilities of legal personal representatives
Practical Compliance Guideline PCG 2019/5 about extending the main residence exemption beyond 2 years after death
New CGT and GST withholding obligations on legal personal representatives who sell properties.
Australian tax handbook 2022 by
Published continuously since 1955, The Australian Tax Handbook is a convenient volume covering the full spectrum of income tax law and related taxes. It features clear overviews, concise explanations and worked examples to make the tax system easier to understand and apply in practice.
The 2022 edition of this premier tax reference book has a logical chapter arrangement focusing on making working life easier for practitioners. With clearly set out core tax principles supported by numerous worked examples, The Australian Tax Handbook 2021 highlights all the important changes over the last 12 months. The traditional strength in providing greater depth of coverage ensures The Australian Tax Handbook remains the premier tax research book available to today’s market.
Australian master tax guide: 2022 by
Australia’s leading tax handbook. Professionals rely upon the Guide for clear, concise, and current commentary covering the full scope of Australian taxation law.The 2022, 70th edition of the Australian Master Tax Guide will be updated to 31 December 2021 and will contain tax law developments that occurred in 2021
Core tax legislation and study guide 2022 by
Core Taxation Legislation and Study Guide is a reference text for students undertaking tax subjects. It provides curated extracts of legislation as well as useful guidance on study skills. Part 1: The Study Guide assists students to prepare for a tertiary taxation course and conduct basic taxation research. It refers to key reference material, including websites and research tools, and includes useful tips on study techniques, researching a tax problem, essay writing and presentation, answering taxation law exam questions and how to cite legislation, cases, articles, rulings and reports for assignments. Part 2: The Core Tax Legislation comprises selected extracts from relevant sections of taxation legislation and regulations. An essential resource, this text allows students to access the parts of the legislation they will need for a taxation law course in a time-saving and user-friendly way. Core Taxation Legislation and Study Guide 2022 is designed to be used in conjunction with Foundations of Taxation Law 2022.
Core tax legislation & study guide by
Core Taxation Legislation and Study Guide is a reference text for students undertaking tax subjects. It provides curated extracts of legislation as well as useful guidance on study skills. Part 1: The Study Guide assists students to prepare for a tertiary taxation course and conduct basic taxation research. It refers to key reference material, including websites and research tools, and includes useful tips on study techniques, researching a tax problem, essay writing and presentation, answering taxation law exam questions and how to cite legislation, cases, articles, rulings and reports for assignments. Part 2: The Core Tax Legislation comprises selected extracts from relevant sections of taxation legislation and regulations. An essential resource, this text allows students to access the parts of the legislation they will need for a taxation law course in a time-saving and user-friendly way. Core Taxation Legislation and Study Guide 2022 is designed to be used in conjunction with Foundations of Taxation Law 2022.
Foundations of taxation law by
An introduction to the policy, principles and practice of the Australian taxation system.Foundations of Taxation Law 2021 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.NEW CASES TO THIS EDITION INCLUDE: FC of T v Addy Bosanac v FC of T Burton v FC of T Greig v FC of T Mussalli & Ors v FC of T FC of T v Sharpcan Pty Ltd Moreton Resources Ltd v ISA.Use in conjunction with the Core Tax Legislation and Study Guide 2021 for legislative provision extracts and the Australian Tax Casebook, 15th edition for summaries of the cases covered in this text.
Foundations of taxation law by
Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice underpinning the Australian taxation system. Designed as an introductory guide for law and business students as well as tax practitioners, the text focuses on general principles, blending policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text. Topics have been developed in a logical, structured order and are cross-referenced to specific provisions in the legislation and relevant cases so that readers can easily find the source of the law. The text includes approximately 400 examples and dozens of diagrams and tables that condense the law and clarify difficult concepts. This fourteenth edition has been substantially revised and restructured to take account of many important legislative reforms, case law developments, administrative changes and policy announcements. It is designed to be used in conjunction with the Core Tax Legislation and Study Guide 2022
Tax questions and answers 2022 by
Updated annually, Tax Questions and Answers 2022 presents over 500 questions across the breadth of topics covered in undergraduate taxation. Used throughout the course of study it will assist in evaluating progress and identifying areas to focus on; as an exam revision tool, it can strengthen memory and real understanding.
Fully revised and updated Tax Questions and Answers 2022 reflects the chapter headings in Principles of Taxation Law 2022 making it the ideal companion volume as well as a stand alone text.
By providing the opportunity to reflect on the issues independently, yet with the assurance of a model answer to rely upon, this text is a most effective means to advance the reader’s knowledge of taxation law.
Australian Taxation Law 2021 by
Written by an expert author team, Australian Taxation Law 2021 provides a comprehensive analysis of taxation legislation, case law, rulings, administrative reforms, and policy announcements in key areas such as income tax, superannuation, GST, FBT and state taxes. It provides a conceptualframework for understanding topical tax issues and is a definitive guide through the complexities of taxation law, making it ideal for students and practitioners alike
Australian tax 2021 by
Australian Tax 2021 is an introductory level text offering a straightforward explanation of Australia’s tax laws using the unique tax pyramid method. This modern step-by-step process helps to simplify and explain Australia’s complex tax laws and provides a framework for students to carry their knowledge into practice. It includes online student support, facilitating student engagement.
Australian tax 2021 by
Australian Tax 2021 is an introductory level text offering a straightforward explanation of Australia’s tax laws using the unique tax pyramid method. This modern step-by-step process helps to simplify and explain Australia’s complex tax laws and provides a framework for students to carry their knowledge into practice. It includes online student support, facilitating student engagement.
Taxation of charities and not-for-profits by
The not-for-profit(NFP) sector is large and growing and the tax consequences are very significant. Not everyone, however, with an interest in NFP law has the tax background and knowledge required to comply with regulatory requirements. This book examines both Commonwealth and State taxes that are relevant to NFPs and is an essential resource to those who need to master nonprofit tax issues for their organisation or provide sound professional advice.
Taxation of charities and not-for-profits by
The not-for-profit(NFP) sector is large and growing and the tax consequences are very significant. Not everyone, however, with an interest in NFP law has the tax background and knowledge required to comply with regulatory requirements. This book examines both Commonwealth and State taxes that are relevant to NFPs and is an essential resource to those who need to master nonprofit tax issues for their organisation or provide sound professional advice.