| Description |
xiii, 2132 ; 25 cm |
| Contents |
Introduction to income tax law -- Tax formula, tax rates and tax offsets -- Assessable income: general principles -- Income from personal exertion -- Income from property -- Income from business -- Capital gains tax: general topics -- Capital gains tax: concessions and special topics -- Non-assessable income -- General deductions -- Specific deductions -- Capital allowances and capital works -- Tax accounting -- Trading stock -- Small business entities and concessions -- Taxation of partnership income -- Taxation of trust income -- Taxation of corporate tax entities and their members -- Corporate tax losses, net capital losses and bad debts -- Taxation of consolidated groups -- Special taxpayers and incentive schemes -- Taxation of financial transactions -- Superannuation -- International aspects -- Tax evasion, avoidance and planning -- Fringe benefits tax -- Goods and services tax -- State taxes -- Administrative aspects of taxation -- Lodging income tax returns -- Challenging an assessment -- Collection and recovery of tax -- Offences, penalties and administrative issues -- Rates and tables |
| Summary |
"The 19th edition of this well-established annual text has its primary emphasis on income tax, but also covers superannuation, GST, fringe benefits tax and State taxes."--Back cover |
| Notes |
Previous ed. published in 2007 |
| Bibliography |
Includes bibliographical references and index |
| Subject |
Taxation -- Law and legislation -- Australia.
|
| Author |
Woellner, R. H. (Robin H.)
|
|
CCH Australia Limited.
|
| ISSN |
1324809X |
| ISBN |
9781921485442 |
|
