Foundations of Taxation Law 2019 provides a concise introduction to the policy, principles and practice that underpin the Australian taxation system. The book focuses on the key components covered in many introductory and advanced taxation law courses studies at Australian universities. It is designed to be used by undergraduate and postgraduate students as well as students undertaking professional qualifications with accounting bodies, law societies and the
Taxation institute of Australia. The book is also intended to serve as a general reference guide for taxation academics and researches, as well as practising lawyers and accountants, who require a succinct and user-friendly explanation.
Stephen Barkoczy is a Professor at the School of Law, Monash University.
PART A: INTRODUCTION TO TAXATION AND AUSTRALIA'S TAX SYSTEMChapter 1: Taxation Principles and TheoryChapter 2: Tax Law Research and InterpretationChapter 3: Constitutional Framework of the Australian Tax SystemChapter 4: Australian TaxesChapter 5: Tax Policy, Politics and ReformChapter 6: The Australian Taxation Office and the Tax ProfessionPART B: GOODS AND SERVICES TAXChapter 7: Goods and Services TaxPART C: INCOME TAXChapter 8: Income TaxPART D: GENERAL JURISDICTIONAL RULESChapter 9: Residence and SourcePART E: INCOMEChapter 10: Ordinary IncomeChapter 11: Statutory IncomeChapter 12: Exempt Income and Non-Assessable Non-Exempt IncomePART F: DEDUCTIONSChapter 13: General DeductionsChapter 14: Specific DeductionsChapter 15: Provisions that Deny or Limit DeductionsPART G: ASSET TAXATION RULESChapter 16: Capital Write-Offs and AllowancesChapter 17: Trading StockChapter 18: Capital Gains TaxPART H: FRINGE BENEFITS, SUPERANNUATION, AND EMPLOYMENTChapter 19: Fringe Benefits TaxChapter 20: SuperannuationChapter 21: Termination and Unused Leave PaymentsChapter 22: Employee Share SchemesPART I: SPECIAL ENTITIESChapter 23: Small Business Entities, Primary Producers and Special ProfessionalsChapter 24: CompaniesChapter 25: PartnershipsChapter 26: TrustsChapter 27: Special Corporate, Partnership and Trust EntitiesChapter 28: Consolidated GroupsPART J: TAX LOSSESChapter 29: Tax LossesPART K: TAX INCENTIVES AND RELIEFSChapter 30: Investment IncentivesChapter 31: Business and Entity Restructure ReliefPART L: FINANCIAL TRANSACTIONSChapter 32: Financial Transaction RegimesPART M: INTERNATIONAL TRANSACTIONSChapter 33: International TaxationChapter 34: Double Tax AgreementsChapter 35: Tax Havens, Base Erosion and Profit Shifting and International Tax EnforcementChapter 36: Transfer PricingChapter 37: Withholding TaxesChapter 38: Accruals TaxationChapter 39: Foreign ExchangePART N: TAX AVOIDANCEChapter 40: Tax AvoidanceChapter 41: General Anti-Avoidance ProvisionsChapter 42: Income Alienation Anti-Avoidance ProvisionsPART O: TAX ADMINISTRATIONChapter 43: Income Tax Returns, Assessments, Rulings, Appeals and AuditsChapter 44: Identification and Payment SystemsChapter 45: Tax Record-Keeping, Reporting and RecoveryChapter 46: Tax Penalties and OffencesCase TableTable of LegislationIndex