Foundations of Taxation Law (14th Edition - 2022)

- Blurb -

Foundations of Taxation Law 2017 introduces the core elements of the Australian taxation system and provides a manual for navigating the often complex legislation that governs its operation. Offering clear explanations and extensive analysis of taxation law, it has been fully updated to reflect the latest legislative provisions and explores the essentials of income tax, GST and FBT, through to the most current issues facing the tax system today. With end of chapter questions, diagrams and tables included throughout to reinforce understanding of key concepts, Foundations of Taxation Law 2017 is ideal for students and professionals who are looking for a concise explanation of taxation law fundamentals. This text can be used in conjunction with the Core Tax Legislation and Study Guide and the Australian Tax Casebook.New to this editionRestructured and revised to take into account important legislative reforms, case law developments, administrative changes and policy announcements over the past 12 months New discussions on: The Turnbull Government's 2016 budgetTransfer pricing and international tax avoidance Venture capital tax incentives Managed investment trusts regime Foreign resident capital gains withholding tax regime Proposed changes to superannuation, corporate tax and HELP Small business restructures