PART A: INTRODUCTION TO TAXATION1. Taxation principles and theories2. Tax law research and interpretationPART B: THE AUSTRALIAN TAX SYSTEM3. Constitutional framework of the Australian tax system4. Australian taxes5. Tax policy, politics and reform6. The Australian taxation office and the tax professionPART C: GOODS AND SERVICES TAX7. Goods and services taxPART D: INCOME TAX8. Income taxPART E: GENERAL JURISDICTIONAL RULES9. Residence and sourcePART F: INCOME10. Ordinary income11. Statutory income12. Exempt income and non-assessable non-exempt incomePART G: DEDUCTIONS13. General deductions14. Specific deductions15. Provisions that deny or limit deductionsPART H: TAX TIMING16. Tax timingPART I: ASSET TAXATION RULES17. Capital write-offs and allowances18. Trading stock19. Capital gains taxPART J: FRINGE BENEFITS TAX20. Fringe benefits taxPART K: SUPERANNUATION21. SuperannuationPART L: COMPANIES, PARTNERSHIPS AND TRUSTS22. Companies23. Partnerships24. TrustsPART M: TAX LOSSES25. Tax lossesPART N: TAX AVOIDANCE26. Tax evasion, tax avoidance and tax planning27. General anti-avoidance provisions28. Income alienation anti-avoidance provisions29. Corporate anti-avoidance provisionsPART O: TAX CONCESSIONS, INCENTIVES AND EXEMPTIONS30. Business tax concessions31. Investment incentives32. Exempt entitiesPART P: SPECIAL EMPLOYMENT PAYMENTS AND BENEFITS33. Termination and unused leave payments34. Employee share schemesPART Q: SPECIAL ENTITIES AND TAX RELIEFS35. Special corporate and trust entities36. Consolidated groups37. Business, corporate and trust restructuresPART R: INTERNATIONAL TRANSACTIONS38. International taxation39. Double tax agreements40. International tax enforcement, tax havens, base erosion and profit shifting41. Withholding taxes42. Accruals taxation43. Transfer pricing44. Foreign exchangePART S: FINANCIAL TRANSACTIONS AND INVESTMENTS45. Financial transaction regimes46. InvestmentsPART T: TAX ADMINISTRATION47. Income tax returns, assessments, rulings, appeals and audits48. Identification and payment systems49. Tax record-keeping, reporting and recovery50. Tax penalties, offences and interest paymentsCase TableTable of LegislationIndex
