› › Income Taxation In Australia

Australian Taxation

Author : John Bevacqua

Publisher : Wiley

Page : 472 pages

File Size : 45,83 MB

Release : 2020-11-13

Category :

ISBN : 9780730385653

Get eBook

Book Description

The first edition of Australian Taxation is written with accounting students in mind. The text is concise and to the point, is easy to digest and is applied rather than legalistic. It aims to demystify legal jargon and legal technicality without sacrificing essential core legal knowledge and meaning. Importantly, it provides the requisite foundation for business students who intend to later undertake the professional programs of either CPA Australia or CA ANZ. Academics and students get the best of both print and digital with our unique offering, which allows for more opportunities for self-study and flexible learning. The E-Text format is ideal for blended learning and features a range of instructional media content designed to provide students with an interactive and engaging learning experience.



Core Tax Legislation and Study Guide

Author : Stephen Barkoczy

Publisher : Oxford University Press, USA

Page : 0 pages

File Size : 35,96 MB

Release : 2016

Category : Taxation

ISBN : 9780190304409

Get eBook

Book Description

Core Tax Legislation and Study Guide is a reference text for tertiary students undertaking taxation subjects in law and business schools around Australia. The book is designed to be used in conjunction with other OUP taxation books, such as Foundations of Taxation Law, Australian Taxation Law, the Australian Tax Casebook and the Wolters Kluwer CCH text Australian Master Tax Guide. The book is divided into three parts. The first part contains a Research and Study Guide which suggests various ways that students might go about researching tax problems, writing assignments and preparing for exams. The second part contains the Core Tax Legislation which comprises extracts from relevant pieces of income tax, goods and services tax, fringe benefits tax, superannuation and related legislation and regulations. The compilation includes the main provisions that are studies in most tertiary taxation subjects and incorporates all amendments to 1 January 2016. The third part contains a Legislation Index.



Income Taxation in Australia

Author : Ross Waite Parsons

Publisher :

Page : 935 pages

File Size : 46,99 MB

Release : 2011

Category : Income tax

ISBN : 9780864607256

Get eBook

Book Description

2011 marks the 50th anniversary of the late R.W.Parsons' appointment as a Professor at Sydney Law School, and the 25th anniversary of his retirement. It is also 26 years since the publication of his authoritative work, Income Taxation in Australia: Principles of Income, Deductibility and Tax Accounting. Those 26 years have cemented its reputation as the leading work on 'the common law' of Australian income tax. The careful reasoning, depth of analysis and the astute insights it contains are still unmatched. To mark this occasion and in response to numerous requests, Thomson Reuters has produced this facsimile edition of the original 1985 book, supplemented by two additional papers written by Professor Parsons after his retirement. Apart from the addition of the two papers, the text of the book has been reproduced unchanged.



Taxing Popularity

Author : Julie P. Smith

Publisher :

Page : 261 pages

File Size : 24,26 MB

Release : 2004

Category : Taxation

ISBN : 9780949482822

Get eBook

Book Description

"Draws out the key features of the evolution of taxation in Australia, with their implications for the current debate on the future direction of taxation policy." - preface.



Taxation of Inbound Investment

Author : W. Gordon Williamson

Publisher :

Page : 48 pages

File Size : 19,70 MB

Release : 1996

Category : Capital investments

ISBN :

Get eBook

Book Description

The purpose of this paper is to review the factors inherent in the Canadian income tax system that impact directly on inbound investment, including the Canadian withholding tax and thin capitalization provisions. This paper discusses the objectives of such provisions, as well as their impact on foreign investment and compares the Canadian income tax regime with respect to such factors to those of the UK, the USA, Germany, Australia and the Netherlands. Comparative study.



Core Tax Legislation and Study Guide 2022

Author : Stephen Barkoczy

Publisher : Cambridge University Press

Page : 1599 pages

File Size : 17,39 MB

Release : 2022-01-12

Category : Law

ISBN : 1009154265

Get eBook

Book Description

Core Taxation Legislation and Study Guide 2022 provides curated extracts of tax legislation as well as guidance on study skills.



Taxing Wages 2021

Author : OECD

Publisher : OECD Publishing

Page : 651 pages

File Size : 39,97 MB

Release : 2021-04-29

Category :

ISBN : 9264438181

Get eBook

Book Description

This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.



Australian Practical Tax Examples

Author : C. C. H. Editors

Publisher :

Page : pages

File Size : 26,53 MB

Release : 2019-09-23

Category :

ISBN : 9781925894233

Get eBook

Book Description

Expanding on key topics and legislation from the Australian Master Tax Guide, this title guides students through the operation of tax law by way of over 220 case study type examples, updated to the 2018/19 tax year, that relate to situations they can expect to encounter in practice.KEY FEATURESEach example covers the type of day-to-day situation that clients often present to their adviser, delivered in a case study type format with an 'Issue' and a 'Solution' along with cross-references to paragraphs in the Australian Master Tax Guide enabling a particular taxation issue to be explored in detail. The examples cover the 12 following topics:Administration and AssessmentAssessable incomeCapital gains taxCompanies and distributionsDeductionsDepreciationFringe benefits taxGoods and services taxIndividualsPartnershipsTrading StockTrustsOxford University Press Australia & New Zealand is the non-exclusive distributor of this title.





Australian Taxation Law 2021

Author : Robyn Woellner

Publisher :

Page : pages

File Size : 18,70 MB

Release : 2021-01-14

Category :

ISBN : 9780190330699

Get eBook

Book Description

A comprehensive guide to the principles and practice of taxation law.Australian Taxation Law 2021 provides a comprehensive analysis of relevant legislation, case law and rulings, and a conceptual framework within which to assess topical tax issues. This leading text covers income tax (including the taxation of capital gains), superannuation, goods and services tax, fringe benefits tax and state taxes, as well as international taxation and the operation of the tax administration system. This text provides extensive expert analysis of the latest legislative provisions, case law developments and rulings, administrative reforms and policy announcements. It has been designed to help students navigate the complexities of taxation law and includes practical examples that will help them learn how to apply the law to real-life situations.NEW TO THIS EDITION:Updated data, cases, legislation, tax rates for the 2020/21 financial year and calculation of penaltiesDiscussion on:Possible impacts of COVID-19 on tax reformChanges to the concessions available to small businessesRemoval of the CGT main residence exemption for foreign residentsChanges in the way business is conducted in the digital age: Skourmalls v FCTATO power to recover estimates of tax liability has been extended to the GST systemChanges introduced by the Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2020Departure Prohibition Orders: MoltoniDevelopments in residence of individuals: HardingThe backpackers tax: AddyNew deductions cases: Greig, Mussalli, Sharpcan.