Foundations of Taxation Law 2020, 12th Edition

Foundations of Taxation Law 2020 is designed to progressively build your understanding of taxation law, helping you navigate the complex legislation that governs its operation. It tackles areas of significant and practical importance, and cross-references topics to specific provisions and relevant cases to help you find the source of law. Now in its twelfth edition, this text is your guide to understanding fundamental taxation law concepts, supported by discussion of legislative provisions, cases and rulings. It covers a broad range of Commonwealth taxes, including income tax, GST, FBT and superannuation taxes, and explores comparative social, economic, political and international issues. Use in conjunction with the Core Tax Legislation and Study Guide for legislative provision extracts and the Australian Tax Casebook for summaries of the cases covered in this text.INCLUDED IN THIS EDITIONImportant legislative reforms, case law developments, administrative changes and policy announcements, including expanded policy and technical discussionExtensive analysis of the Morrison Government's 2019 Budget measures, including its tax cuts, as well as discussion of the tax issues raised in the 2019 electionDetailed discussion of important developments, such as: the new business continuity test for carrying forward corporate lossesthe new single touch payroll regimerecent international tax and anti-avoidance reformsUser-friendly diagrams, examples and tables that condense the law and clarify complex conceptsEnd-of-chapter study questions and further reading suggestions to assist with exam preparation and assessments.

Stephen Barkoczy is Professor at Monash University.

Foundations of Taxation Law 2020 provides a concise introduction to the policy, principles and practice that underpin the Australian taxation system. The book focuses on the key components covered in many introductory and advanced taxation law courses studies at Australian universities. It is designed to be used by undergraduate and postgraduate students as well as students undertaking professional qualifications with accounting bodies, law societies and theTaxation institute of Australia. The book is also intended to serve as a general reference guide for taxation academics and researches, as well as practising lawyers and accountants, who require a succinct and user-friendly explanation.

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