Fundamental Tax Legislation [23nd Edition]

Fundamental Tax Legislation 2015 contains the essential provisions from the primary legislation that affects Australia’s taxation system. Updated and expanded for changes which occurred in 2014, this volume is an indispensable reference for undergraduate and postgraduate students of taxation. The Year in Review section has been updated to summarise the main legislative developments in taxation over the previous 12 months, a listing of the passage of tax related legislation during the last year and the inclusion of reference statistics (such as CPI quarterly figures and individual tax rates for residents and foreign residents). Also fully updated and revised to reflect the changes in 2014 is the Tax Rates and Tables section, which contains an accessible summary of the main tax rates and tables that students will need to refer to for their tax studies.

The Australian Nonprofit Sector Legal Almanac 2015

Collected summaries of court cases involving nonprofit organisations, from Australia and overseas, during 2015, along with updates of legislative changes in all Australian jurisdictions. Significant Australian cases included several disputes with State Revenue Authorities about exemption from payroll taxes.

Spotless decided per incuriam? - A contrary view

The article considers the implications of the decision of the High Court in Spotless Services Pty Ltd (1996) 141 ALR 92; 34 ATR 183. It argues in particular that the decision was made per incuriam.

What if tax reform was a fundamental human right?

As an election looms in Australia, the tax debate continues unabated. Self-interest abounds. When we remove self-interest, we are often reduced to standard design principles for a taxation system. Lost in this discussion is the fundamental purpose of tax, which is to finance government expenditure. Most would argue that tax revenue should be sufficient to meet basic economic and social needs of the community. But how does a community determine what these basic economic and social needs should be? One way is by using a human rights framework. This can provide guidance for both developing and developed countries considering tax reform.

O ICMS ecológico como fator indutor de políticas públicas ambientais municipais no estado do Rio de Janeiro

O presente trabalho debate a construção do federalismo fiscal norteado pelo ideal da solidariedade, e de que forma a legislação do ICMS Ecológico fluminense pode se inserir nesse tema. Através da comparação entre legislações estaduais e da análise dos efeitos econômicos das leis do Estado do Rio de Janeiro sobre os seus Municípios, será discutido de que forma a cooperação e a competição atuam nesta forma de partilha de receita tributária, reforçando a autonomia das municipalidades para a construção de políticas ambientais próprias.

Concise income tax

This is a thorough yet concise examination of the most significant areas of taxation law. Cassidy identifies the key elements underlying the statutory provisions, uses a plain English writing style, and a simple, clear format. The text discusses the relevant provisions of the Income Tax Assessment Act 1997.

GST legislation plus 2002 : featuring key sectional commentary and cross-references

A unique annual legislation book that makes understanding, interpreting and applying the evolving GST legislation easier for all practitioners.

GST legislation plus 2003 : featuring key sectional commentary and cross-references

A unique annual legislation book that makes understanding, interpreting and applying the evolving GST legislation easier for all practitioners.

GST legislation plus 2004

Provides a comprehensive set of GST and related legislation in easy- to-read layout, plus extensive history notes and annotations. Includes annotations to Australian GST rulings, section-by-section overviews, defined term locators and relevant overseas case precedents.

Concise income tax

The fourth edition of this standard text on taxation law continues to provide a comprehensive, yet succinct, examination of the most important areas of income taxation law. Almost every chapter in the book has had to be updated to reflect recent legislative amendments and judicial determinations including the changes to tax administration, particularly with regard to non-ruling ATO advice, rulings, and amended assessments; the controversial promoter penalty provisions which were introduced to deter the promotion of tax avoidance schemes; the new category of taxpayers, "temporary residents," who enjoy many of the benefits of non-residents; the significant expansion of the allowable expenses for capital gains purposes which has arisen as a result of changes to the cost base; the limiting of the deductibility of losses and outgoings pertaining to certain illegal activities; and the increase in the types of expenses that may be deducted under the "blackhole" provisions in Div 40-I.