Foundations Of Taxation Law 2021 [Paperback]

Foundations of Taxation Law 2021provides a clear and concise introduction to the policy, principles and practice underpinning the complex Australian federal taxation system.Foundations of Taxation Law 2021provides 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.Foreword to the First EditionPrefaceAcknowledgementsAbout the AuthorKey to Abbreviations 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 Profession PART B: GOODS AND SERVICES TAXChapter 7: Goods and Services Tax PART C: INCOME TAXChapter 8: Income Tax PART D: GENERAL JURISDICTIONAL RULESChapter 9: Residence and Source PART E: INCOMEChapter 10: Ordinary IncomeChapter 11: Statutory IncomeChapter 12: Exempt Income and Non-Assessable Non-Exempt Income PART F: DEDUCTIONSChapter 13: General DeductionsChapter 14: Specific DeductionsChapter 15: Provisions that Deny or Limit Deductions PART G: ASSET TAXATION RULESChapter 16: Capital Write-OffsChapter 17: Trading StockChapter 18: Capital Gains Tax PART H: FRINGE BENEFITS, SUPERANNUATION, AND EMPLOYMENTChapter 19: Fringe Benefits TaxChapter 20: SuperannuationChapter 21: Termil$