This kit contains Fundamental Tax Legislation 2017 and Principles of Taxation Law 2017.
Fundamental Tax Legislation 2017
Fundamental Tax Legislation 2017 contains the essential provisions from the primary legislation that affects Australia’s taxation system. Updated and expanded for changes which occurred in 2016, this volume is an indispensable reference for undergraduate and postgraduate students of taxation.
The Year in Review section has been updated to summarise the main legislative developments in taxation over the previous 12 months, a listing of the passage of tax related legislation during the last year and the inclusion of reference statistics (such as CPI quarterly figures and individual tax rates for residents and foreign residents).
Also fully updated and revised to reflect the changes in 2016 is the Tax Rates and Tables section, which contains an accessible summary of the main tax rates and tables that students will need to refer to for their tax studies.
Principles of Taxation Law 2017
Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2017 brings much needed clarity to this area of law.
Utilising many methods to make this often daunting subject achievable, particular features of the 2017 edition include:
- Seven parts: overview and structure, principles of income, deductions and offsets, timing issues, investment and business entities, tax avoidance and administration, and indirect taxes;
- Clearly structured chapters within those parts grouped under helpful headings;
- Flowcharts, diagrams and tables, end of chapter practice questions, and case summaries;
- An appendix containing all of the up to date and relevant rates; and
- The online self-testing component mentor, which provides questions for students of both business and law;
Every major aspect of the Australian tax system is covered, with chapters on topics such as goods and services tax, superannuation, offsets, partnerships, capital gains tax, trusts, company tax, tax administration and state taxes. All chapters have been thoroughly revised.
Principles of Taxation Law 2017 is the perfect tool to guide the reader from their initial exposure to the subject to success in taxation law exams.