Unit name: principles of australian taxation law unit code: atax0001 tax practitioner type: tax (financial) adviser provider: university of new south wales. Course title: australian taxation law the course aims to provide lawyers with a sound understanding of the principles of taxation in relation to income tax. Amendments to the proposed law on taxation only the lower house can make there is substantial literature on the fundamental principles of tax policy that a.
Australian taxation law 2018 provides a comprehensive analysis of taxation legislation, case law, rulings, administrative reforms, and policy announcements in. Taxes in australia are administered and collected by the australian taxation office (ato), and in some cases state government revenue offices businesses can. The course introduces students to the principles of tax law in australia with a focus on income tax the important provisions of the income tax assessment acts. Chapter 3 – theoretical perspectives of australian insolvency law whether there should be any departure from general tax principles in a.
Book titleprinciples of taxation law author revision notes, australian constitutional law, short notes australia's marine environment - lecture notes - tema. The unit aims to provide a working knowledge of the principles of taxation the unit emphasises fundamental tax law principles and statutory provisions behind. Australian taxation law: legislation concise tax legislation 2018 by paul kenny australian income tax legislation 2017 individuals and companies - the principle legislation is the income tax assessment act 1936 (itaa 1936) and the.
Background, sources, functions and objectives of the australian tax system, income, deductions, principles of taxation law and fundamental tax legislation). To comply with the law or a request from the australian taxation office establishing objective, principles and processes, canberra, viewed 10. For more information on the sources of australian tax law, see the latest edition of kerrie sadiq et al, principles of taxation law (thomson reuters) chapter 1.
Written by an expert author team, australian taxation law 2017 aide in the understanding of the principles and applications of taxation law. Taxation law is an elective subject in undergraduate programs offered by the the subject provides a sound introduction to the policies and principles of income taxation laws11-110 - australian legal system or laws11-105 - legal. Tpb-approved courses in australian taxation law and commercial law ( equivalent to fnstpb504 apply legal principles in corporations and trust law. Australian taxation law 2018 by stephen barkoczy, 9780190310653, available at book assessable income: general principles 4 income.
Concept of income for the purpose of australian taxation law was highlighted by it is clear, both having regard to the modern principles of. The competition principles agreement obliges all australian governments to publish a consolidated list of legislation which restricts competition and which. Introduces the law and practice of taxation in australia and the this unit also examines some of the principles behind a good tax system and the administration. (eds) (2015) principles of taxation law 2015 [8th edition] sadiq, kerrie (2011) tax expenditures in australia: the elevation from 'disguised' expenditures to.