Australian Taxation Law 2020 - Epub + Converted Pdf

دانلود کتاب Australian Taxation Law 2020 - Epub + Converted Pdf

Author: R H Woellner; Stephen Barkoczy; Shirley Murphy; Chris Evans; Dale Pinto

توضیحات کتاب :

The 2020 edition of this leading annual tax text for students and practitioners provides a comprehensive analysis of relevant legislation, case law and rulings, and a conceptual framework for understanding topical tax issues.

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Celebrating the publication of its 30th edition, Australian Taxation Law 2020 comprehensively examines the fundamental taxation legislation that underpins the Australian tax system. It focuses on the core areas of income tax, CGT, corporate tax, FBT, GST, superannuation and state taxes (state land tax, payroll tax and stamp duties). 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 Incorporates the latest major legislative reforms and key decisions of courts and tribunals Includes tax rates for the 2019/20 financial year Discussion on: The Government’s proposal to remove the CGT main residence exemption for foreign residents Changes to the eligibility rules for small business CGT concessions, and the ‘similar business’ test for carry-forward of corporate losses New rates for the taxation of superannuation benefits and termination payments, and the extension of eligibility to make personal superannuation contributions The High Court’s decision on legal professional privilege following Glencore International AG’s attempt to restrain the ATO from using documents leaked in the ‘Paradise Papers’ The landmark decision in Moreton Resources Ltd v Innovation and Science Australia [2019] FCAFC 120, clarifying the meaning of ‘core Research & Development activities’.

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Ebook details:
عنوان: Australian Taxation Law 2020
نویسنده: Woellner, Robin, Barkoczy, Stephen, Murphy, Shirley, Evans, Chris, Pinto, Dale
ناشر: Oxford Univ Pr (May 5, 2020)
زبان: English
شابک: 0190323736, 978-0190323738

 

9780190323745 0190323744


حجم: 30 Mb
فرمت: Epub + Converted Pdf

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Intro -- Title Page -- Copyright Page -- Foreword to the First Edition -- Preface to the Thirtieth Edition -- About the Authors -- Acknowledgments -- Contents -- List of Abbreviations -- Key Tax Websites -- Chapter 1 Introduction to Income Tax Law -- [¶1-000] Overview -- Historical background: general (¶1-020 -- ¶1-045) -- [¶1-020] Introduction -- [¶1-030] Early developments -- [¶1-040] Beginnings of the modern taxation system -- [¶1-045] Tax resistance through the ages -- Historical background: Australia (¶1-050 -- ¶1-070) -- [¶1-050] History of income tax in Australia [¶1-060] The federal government and income tax -- [¶1-070] Between World Wars -- Background issues (¶1-100 -- ¶1-115) -- [¶1-100] Taxation and the social process -- [¶1-110] 'Incidence' of taxation -- [¶1-115] Tax expenditures -- Functions and objectives of taxation (¶1-130 -- ¶1-170) -- [¶1-130] Conventional view of the taxation system -- [¶1-140] Provision of social and merit goods -- [¶1-150] Support for those not provided for by the free market -- [¶1-160] Correcting other free market imperfections -- [¶1-170] Problems in using taxation for social engineering Criteria for evaluating a taxation system (¶1-180 -- ¶1-232) -- [¶1-180] General outline -- [¶1-185] Fairness or equity -- [¶1-190] Simplicity -- [¶1-193] Compliance costs -- [¶1-195] Certainty -- [¶1-200] Efficiency/neutrality -- [¶1-205] Flexibility -- [¶1-210] Evidence -- [¶1-215] Other criteria -- [¶1-230] Conflict and compromise between objectives -- [¶1-232] Overview of the Commonwealth taxation system -- Tax reform initiatives in Australia (¶1-235 -- ¶1-250) -- [¶1-235] Criticisms of the current Australian taxation system -- [¶1-237] Challenges of e-commerce [¶1-240] Guidelines for tax reform -- [¶1-250] Options for further tax reform -- The current Australian legal system (¶1-310 -- ¶1-520) -- [¶1-310] Sources and principles of taxation law -- [¶1-320] Sources of Australian taxation law -- [¶1-520] The role of taxation regulations -- Constitutional aspects of taxation (¶1-530 -- ¶1-620) -- [¶1-530] Distribution of legislative powers -- [¶1-540] The Commonwealth's power to make laws with respect to taxation -- [¶1-550] The concept of a 'tax' in s 51(ii) -- [¶1-560] Prohibition against discrimination between states or parts of states [¶1-570] Other constitutional provisions -- [¶1-580] Wide effective reach of Commonwealth taxation power -- [¶1-595] Section 109: Commonwealth law prevails over an inconsistent state law -- [¶1-600] Removal of the states from the income tax field -- [¶1-620] Impact of the GST on Commonwealth-state tax relations and the vertical fiscal imbalance -- Chapter 2 Tax Formula, Tax Rates and Tax Offsets -- [¶2-000] Calculation of tax payable -- [¶2-030] Taxable income-general principle -- [¶2-040] Example of calculation of tax payable for 2019/20

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