The Australian Tax System -- Australia's Juridiction to Tax -- Residence and Source -- General Principles of Income -- Income from Labour -- Income from Business -- Income from Property -- Exempt Income and NANE -- Capital Gains Tax -- an Overview -- Advanced Capital Gains Tax -- General Deductions -- Specific Deductions -- Capital Allowances -- Tax Incentives for Investments -- Tax Offsets for Individuals -- Individuals and Levels -- Tax Accounting -- Trading Stock -- Special Taxpayers -- Partnerships -- Trusts -- Companies and Shareholders -- Consolidation -- Superannuation Funds -- Self-Managed Superannuation Funds (SMSFs) -- Superannuation Contributions -- Superannuation Benefits -- Fringe Benefits Tax and Salary Packaging -- Goods and Services Tax -- Taxation of Financial Arrangements and Leasing -- Taxation of International Transactions -- Tax Avoidance -- Part IVA -- Tax Administrations -- State Taxes -- Tax and Estate Planning -- Research Techniques and Tax Research Topics -- Tax Agents Services Act and Ethics.

ADVANCED TAXATION LAW has been designed to meet the needs of students on Advanced Taxation Courses, CA and CPA programs and Tax Institute CTA (Chartered Tax Advisor) programs. The editor John McLaren has combined material from six authoritative texts on taxation from the Thomson Reuters range, as well as contributing additional commentary and end-of-chapter questions. Covering a wide range of key taxation areas, ADVANCED TAXATION LAW will guide students, tax agents and accountants on how to apply taxation law in practice.

ACCY328