Australian Taxation Law 2017

Written by an expert author team, Australian Taxation Law 2017 comprehensively examines the fundamental tax legislation that underpins the Australian tax system, such as the GST, FBT, income tax and state taxes, and provides a framework within which to assess significant tax issues. This text has be [...]
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Written by an expert author team, Australian Taxation Law 2017 comprehensively examines the fundamental tax legislation that underpins the Australian tax system, such as the GST, FBT, income tax and state taxes, and provides a framework within which to assess significant tax issues. This text has been updated to feature extensive analysis of recent legislation, case law developments and policy announcements. Included are new discussions on key proposals, such as the multinational tax avoidance, including the proposed diverted profits (`Google') tax, the managed investments trusts attribution regime, the voluntary tax transparency code, the Commissioner's statutory remedial power, HELP changes and the recently revived backpackers' tax. Tying all of this together is practical examples, sample calculations, extensive diagrams and flowcharts that aid in the understanding of the principles and applications of taxation law. Also included are sections of tax rates, tables and key tax websites for reference purposes, useful for students and practitioners. New to this Edition Updated throughout to incorporate the major legislative, case law and administrative reforms up to 1 September 2016 Navigation: Topical headings have been added to examples to make navigating the content easier