Understanding Taxation Law 2020

Understanding Taxation Law 2020 is a teaching and learning resource for students seeking to gain a sense not only of how Australian taxation works but also where new developments fit into the system. Through digestible extracts from cases with fact summaries, key passages from Australian Taxation Office (ATO) rulings, and contextualised discussion of legislative provisions, students of taxation law will develop:

an ability to appreciate the overall effect of legislative provisions and what impact they have on existing principles;

an ability to ascertain the meaning of legislative provisions;

a familiarity with reading and understanding the significance of cases; and

an ability to apply legislative provisions and principles from cases in a commercial context.

Features

focuses on the Income Tax Assessment Act 1997 (Cth) (ITAA97), the Income Tax Assessment Act 1936 (Cth) (ITAA36), and on the jurisprudence interpreting those Acts and associated Acts

covers fringe benefits tax (FBT) and goods and services tax (GST)

learning activities, discussion questions, problems and case studies provided to assist students reading the extracts, in the context of a chapter, to gradually become less intimidated by legislation and cases, as they develop the skills necessary to understand and apply them in real-world situations.

Related Titles

*Kenny, Villios & Blissenden, Australian Tax 2020

* Kenny & Walpole, Concise Tax Legislation 2020

* Fitzpatrick, Business and Corporations Law, 4th edition