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Foundations of taxation law 2012

Author: Stephen Barkoczy
Publisher: Sydney : CCH Australia, ©2011.
Edition/Format:   Print book : English : 4th edView all editions and formats
Summary:
"2012 Foundations of Taxation Law provides a clear and concise introduction to the policy, principles and practice underpinning the complex Australian federal taxation system."--Page 4 of cover.
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Details

Document Type: Book
All Authors / Contributors: Stephen Barkoczy
ISBN: 9781921948305 1921948302
OCLC Number: 774448676
Notes: Previous ed. published 2010.
Description: xxvii, 1066 pages ; 24 cm + 1 CD-ROM (12 cm)
Details: System requirements for accompanying CD-ROM: Windows or Macintosh; Microsoft PowerPoint.
Contents: pt. A: Introduction to taxation. 1. Taxation theory --
2. Sources of tax law and research --
pt. B: The Australian tax system. 3. Australian taxes --
4. The Australian taxation office and the tax profession --
5. Constitutional framework of the Australian tax system --
6. Legislative framework of the Australian tax system --
pt. C: Goods and services tax. 7. Goods and services tax --
pt. D: Income tax liability. 8. Income tax formula and taxable income --
9. Income tax rates --
10. Tax offsets --
11. Levies and charges --
pt. E: General jurisdictional rules. 12. Residence and source --
pt. F: Basic income and deduction provisions. 13. Ordinary income --
14. General deductions --
pt. G: Tax accounting. 15. Tax accounting --
pt. H: Special kinds of income and deductions. 16. Statutory income --
17. Exempt income and non-assessable non-exempy income --
18. Specific deductions --
19. Provisions that deny or limit deductions --
pt. I: Assest taxation rules. 20. Capital write-offs and allowances --
21. Trading stock --
22. Capital gains tax --
pt. J: Fringe benefits tax. 23. Fringe benefits tax --
pt. K: Superannuation. 24. Superannuation --
pt. L: Opaque entities --
Companies. 25. Companies. pt. M: Flow-through entities --
partnerships and trusts . 26. Partnerships --
27. Trusts --
pt. N: Tax avoidance. 28. Tax evasion, tax avoidance and tax planning --
29. General anti-avoidance provisions --
30. Income alienation schemes --
Pt O: Tax losses. 31. Tax losses --
pt. P. Tax concessions and incentives. 32. Business tax concessions --
33. Investment and savings incentives --
pt. Q: Taxation of special employment payments and benefits. 34. Termination and unused leave payments --
35. Employee share schemes --
pt. R: Taxation of special entities and transactions. 36. Special corporate and trust entities --
37. Consolidated groups --
38. Corporaate and trust restructures --
pt. S: Taxation of international transactions. 39. International taxation --
40. Double tax agreements --
41. International tax enforcement and tax havens --
42. Withholding tax --
43. Accruals taxation --
44. Transfer pricing --
45. Foreign exchange --
pt. T: Taxation of financial transactions. 46. Debt and equity regime --
47. Financial transaction regimes --
48. TOFA regime --
pt. U: Tax administration. 49. Income tax returns, assessments, rulings, appeals and audits --
50. Identification and payment systems --
51. Record-keeping, reporting and recovery of tax --
52. Tax penalties, offences and interest payments.
Responsibility: Stephen Barkoczy.

Abstract:

"2012 Foundations of Taxation Law provides a clear and concise introduction to the policy, principles and practice underpinning the complex Australian federal taxation system."--Page 4 of cover.

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