Subjects:

Australia, Other Jurisdictions

Contents:

Introduction to Tax

Income Tax Basics

International Tax

Income Tax Accounting

Ordinary Income

Statutory Income

Non-assessable Income

Capital Gains

General Deductions

Specific Deductions

Deduction Limitations

Capital Allowances

Entities

Superannuation and Eligible Termination Payments

Special Taxpayers

Anti-avoidance

Fringe Benefits Tax

GST

Tax Planning

Tax Administration

The Tax Labyrinth

Australian Tax is designed for introductory taxation courses and is particularly suited to students studying taxation law as part of their business and commerce studies. The text provides a total learning system to help students engage with the material.