Foundations of Taxation Law 2018

Foundations of Taxation Law 2018

 
Foundations of Taxation Law 2018 introduces the policies, principles and practices that underpin the Australian taxation system. It covers a broad range of Commonwealth taxes, including income tax, GST, FBT and superannuation taxes, and is distinguished by its succinct, easy-to-read explanations and analysis of fundamental taxation law concepts.

New to this edition
  • Substantially restructured and revised to take into account important legislative reforms, case law developments, administrative changes and policy announcements that have occurred over the last year
  • Extensive analysis of important issues, such as:
- the Turnbull Government's 2017 budget measures - the new corporate tax rate and imputation changes - the GST low value goods reforms - the diverted profits tax anti-avoidance measures
  • A new chapter that reanalyses the superannuation system following the significant tax reforms that commenced in July 2017
  • A consolidated chapter dealing with exempt income and entities
  • Specifications:

    • ISBN : 9780190310691
    • Product Type : Book
    • Format : Paperback
    • Author : Stephen Barkoczy
    • Language : ENG
    • Country of Publication : AU
    GTIN: 9780190310691

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