Foundations of Taxation Law 2019 introduces the core elements of the Australian taxation system and provides a manual for navigating the complex legislation that governs its operation.
Considered as one of the most comprehensive unibooks available, this text provides clear explanations and analysis of taxation law, and explores the essentials of income tax, GST, FBT and superannuation, as well as current issues facing the tax system today.
Now in its eleventh edition, this publication has undergone a significant restructure with consolidated chapters offering a streamlined learning experience.
NEW TO THIS EDITION:
Substantially revised to take into account important legislative reforms, case law developments, administrative changes and policy announcements over the past 12 months.
Updated to include new discussion on important issues, including:
The Australian Government’s 2018 Budget measures; Personal Income Tax Plan reforms;
The GST withholding regime; Proposed changes to the small business tax concessions;
The Research and Development tax incentive; and,
Tax avoidance and black economy integrity measures.
User-friendly examples, diagrams, and tables to help clarify complex concepts and ensure students understand key principles of taxation law.
End-of-chapter study questions and further reading suggestions to assist with exam preparation, and essays Cross-references to chapters in the 2019 editions of Australian Taxation Law and the Australian Master Tax Guide to help with further research.
The most recent version of this text also includes a concise index, to help students easily navigate and access relevant sections of the textbook.
Every legal studies student needs to purchase one of these law books.