Australian Taxation Law

The 19th edition ofthis well-established annual text has its primary emphasis on income tax, but also covers superannuation, GST, fringe benefits tax and state taxes. 2009 Australian Taxation law provides a comprehensive analysis of relevant legislation and case law, and a conceptualised framework against which to assess topical tax issues. Diagrams, practical examples, workflows and sample calculations are included to assist the student in understanding the key principles. The work also includes a section of tax rates and tables for reference purposes. Topics covered include: • Taxation of financial transactions • Simplified imputation system • Taxation of corporate tax entities and their members • Consolidation rules • International tax implications of company tax changes • Debt/equity and thin capitalisation rules • CGT, demergers relief and general value-shifting regime • Rules against tax avoidance, including mass-marketed schemes • Tax administration and PAYG • Income, deductions and offsets • Tax accounting issues • Uniform capital allowances regimes • Small business entities and concessions • Taxation of partnerships and trusts • Superannuation • FBT • GS