Table of Contents
Part A. Introduction to Taxation and Australia's Tax System:
1. Taxation principles and theory
2. Tax law research and interpretation
3. Constitutional framework of the Australia tax system
4. Australian taxes
5. Tax policy, politics and reform
6. The Australian Taxation Office and the tax profession
Part B. Goods and Services Tax:
7. Goods and Services Tax
Part C. Income Tax:
8. Income tax
Part D. General Jurisdictional Rules:
9. Residence and source
Part E. Income
10. Ordinary income
11. Statutory income
12: Exempt income and non-assessable non-exempt income
Part F. Deductions:
13. General deductions
14. Specific deductions
15. Provisions that deny or limit deductions
Part G. Asset Taxation Rules:
16. Capital write-offs
17. Trading stock
18. Capital Gains Tax
Part H. Fringe Benefits, Superannuation, and Employment:
19. Fringe Benefits Tax
20. Superannuation
21. Termination and unused leave payments
22. Employee Share Schemes
Part I. Entities:
23. Companies
24. Partnerships
25. Trusts
26. Special entities
27. Consolidated groups
Part J. Tax Losses:
28. Tax losses
Part K. Tax Incentives and Reliefs:
29. Investment incentives
30. Business and entity restructure relief
Part L. Financial Transactions:
31. Financial transaction regimes
Part M. International Transactions:
32. International taxation
33. Double Taxation Agreements
34. Tax havens, base erosion and profit shifting and international tax enforcement
35. Transfer pricing
36. Withholding taxes
37. Accruals taxation
38. Foreign exchange
Part N. Tax Avoidance:
39. Tax avoidance
40. General anti-avoidance provisions
41. Income alienation anti-avoidance provisions
Part O. Tax Administration:
42. Income tax returns, assessments, rulings,appeals and audits
43. Identification and payment systems
44. Tax record-keeping, reporting and recovery
45. Tax penalties and offences.
Stephen Barkoczy, Monash University, Victoria
Stephen Barkoczy is a Professor in the Faculty of Law at Monash University. He also serves on the Innovation Investment Committee of Innovation and Science Australia and is a member of the International Faculty of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business. Stephen has published, practised and lectured widely in the areas of taxation, superannuation and venture capital investment law. He is the author/co-author of many books and the recipient of numerous teaching awards, including the 2008 Prime Minister's Award for Australian University Teacher of the Year.