Concise income tax

Major changes have been made to a number of aspects of Tax Administration, such as the taxation penalty regimes, methods of lodging tax returns and types of Rulings issued by the ATO.

Asian socialism & legal change : the dynamics of Vietnamese and Chinese reform

The immense process of economic and social transformation currently underway in China and Vietnam is well known & extensively documented. Less attention has been devoted to the critical process of Chinese & Vietnamese legal change In a unique comparative approach this book analyses recent developments in the legal sphere in China & Vietnam.

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.