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A comprehensive guide to the principles and practice of taxation law. Australian Taxation Law 2021 provides a comprehensive analysis of relevant legislation, case law and rulings, and a conceptual framework within which to assess topical tax issues. This leading text covers income tax (including the taxation of capital gains), superannuation, goods and services tax, fringe benefits tax and state taxes, as well as international taxation and the operation of the tax administration system. 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: Updated data, cases, legislation, tax rates for the 2020/21 financial year and calculation of penalties Discussion on: Possible impacts of COVID-19 on tax reform Changes to the concessions available to small businesses Removal of the CGT main residence exemption for foreign residents Changes in the way business is conducted in the digital age: Skourmalls v FCT ATO power to recover estimates of tax liability has been extended to the GST system Changes introduced by the Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2020 Departure Prohibition Orders: Moltoni Developments in residence of individuals: Harding The backpackers tax: Addy New deductions cases: Greig, Mussalli, Sharpcan.

Australian Taxation Law 2021