Australian Taxation Law 2016 /
Woellner, R. H.(Robin H.)
Woellner, R. H.(Robin H.),author.
Barkoczy, Stephen,author.
Murphy, Shirley,1949-author.
Evans, Chris,1952-author.
Pinto, Dale,author.
Melbourne, Vic. : : Oxford University Press,
[2016]
Tertiary/Undergraduate.
Includes bibliographical references and index.
Introduction to income tax law -- Tax formula, tax rates and tax offsets -- Assessable income: general principles -- Income from personal exertion -- Income from property -- Income from business -- Capital gains tax: general topics -- Capital gains tax: concessions and special topics -- Non-assessable income -- General deductions -- Specific deductions -- Capital allowances and capital works -- Tax accounting -- Trading stock -- Small business entities and concessions -- Taxation of parntership income -- Taxation of trust income -- Taxation of corporate tax entities and their members -- Corporate tax losses, net capital losses and bad debts -- Taxation of consolidated groups -- Special taxpayers and incentive schemes -- Taxation of financial transactions -- Superannuation -- International aspects -- Tax evasion, avoidance and planning -- Fringe benefits tax -- Goods and services tax -- State taxes -- Administrative aspects of taxation -- Tax rulings, tax returns, and assessments -- Challenging an assessment -- Collection and recovery of tax -- Offences, penalities and regulation of tax practioners -- Rates and tables.
Tertiary/Undergraduate.
Taxation
Taxation