Foundations of Taxation Law 2020

Foundations of Taxation Law 2020

Oxford University Press Australia

01/2020

1360

Mole

Inglês

9780190323783

imprevisto

Descrição não disponível.
PART A: INTRODUCTION TO TAXATION AND AUSTRALIA'S TAX SYSTEM1. Taxation Principles and Theory2. Tax Law Research and Interpretation3. Constitutional Framework of the Australian Tax System4. Australian Taxes5. Tax Policy, Politics and Reform6. The ATO and the Tax ProfessionPART B: GOODS AND SERVICES TAX7. Goods and Services TaxPART C: INCOME TAX8. Income TaxPART D: GENERAL JURISDICTIONAL RULES9. Residence and SourcePART E: INCOME10. Ordinary Income11. Statutory Income12. Exempt Income and Non-Assessable Non-Exempt IncomePART F: DEDUCTIONS13. General Deductions14. Specific Deductions15. Provisions that Deny or Limit DeductionsPART G: ASSET TAXATION RULES16. Capital Write-offs and Allowances17. Trading Stock18. Capital Gains TaxPART H: FRINGE BENEFITS, SUPERANNUATION AND EMPLOYMENT19. Fringe Benefits Tax20. Superannuation21. Termination and Unused Leave Payments22. Employee Share SchemesPART I: SPECIAL ENTITIES23. Small Business Entities, Primary Producers and Special Professions24. Companies25. Partnerships26. Trusts27. Special Corporate, Partnership and Trust Entities28. Consolidated GroupsPART J: TAX LOSSES29. Tax LossesPART K: TAX INCENTIVES AND RELIEFS30. Investment Incentives31. Business and Entity Restructure ReliefPART L: FINANCIAL TRANSACTIONS32. Financial Transaction RegimesPART M: INTERNATIONAL TRANSACTIONS33. International Taxation34. Double Taxation Agreements35. Tax Havens, Base Erosion and Profit Shifting and International Tax Enforcement36. Transfer Pricing37. Withholding Taxes38. Accruals Taxation39. Foreign ExchangePART N: TAX AVOIDANCE40. Tax Avoidance41. General Anti-Avoidance Provisions42. Income Alienation Anti-Avoidance ProvisionsPART O: TAX ADMINISTRATION43. Income Tax Returns, Assessment, Rulings, Appeals and Audits44. Identification and Payment Systems45. Tax Record Keeping, Reporting and Recovery46. Tax Penalties and OffencesCase Table Table of Legislation Index
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