Buch, Englisch, 1200 Seiten
Buch, Englisch, 1200 Seiten
ISBN: 978-1-00-945883-2
Verlag: Cambridge University Press
Autoren/Hrsg.
Weitere Infos & Material
Part A. Introduction to Taxation and Australia's Tax System: 1. Taxation principles and theory; 2. Tax law research and interpretation; 3. Constitutional framework of the Australian tax system; 4. Australian taxes; 5. Tax policy, politics and reform; 6. The Treasury, Australian Taxation Office and tax profession; Part B. Goods and Services Tax: 7. Goods and services tax; Part C. Income Tax: 8. Income tax; Part D. Income: 9. Ordinary income; 10. Statutory income; 11. Exempt income and non-assessable non-exempt income; Part E. Deductions: 12. General deductions; 13. Specific deductions; 14. Provisions that deny or limit deductions; Part F. Asset Taxation Rules: 15. Capital allowances; 16. Trading stock; 17. Capital gains tax; Part G. Fringe Benefits, Superannuation and Employment: 18. Fringe benefits tax; 19. Superannuation; 20. Termination and unused leave payments; 21. Employee share schemes; Part H. Entities: 22. Companies; 23. Partnerships; 24. Trusts; 25. Special entities; 26. Consolidated groups; Part I. Tax Incentives and Reliefs: 27. Investment incentives; 28. Business and entity restructure relief; Part J. Financial transactions: 29. Financial transaction regimes; Part K. International Taxation: 30. General jurisdictional rules; 31. International exemptions, offsets and withholding taxes; 32. Double Taxation Agreements; 33. Base erosion and profit shifting and international tax enforcement; 34. Accruals taxation; 35. Foreign exchange; Part L. Tax Avoidance: 36. Tax avoidance; 37. General anti-avoidance provisions; Part M. Tax Administration: 38. Income tax returns, assessments, rulings, appeals and audits; 39. Identification and payment systems; 40. Tax record-keeping, reporting and recovery; 41. Tax penalties and offences.