The first edition of Australian Taxation is written with accounting students in mind. The text is concise and to the point, is easy to digest and is applied rather than legalistic. It aims to demystify legal jargon and legal technicality without sacrificing essential core legal knowledge and meaning. Importantly, it provides the requisite foundation for business students who intend to later undertake the professional programs of either CPA Australia or CA ANZ. Academics and students get the best of both print and digital with our unique offering, which allows for more opportunities for self-study and flexible learning. The E-Text format is ideal for blended learning and features a range of instructional media content designed to provide students with an interactive and engaging learning experience.
Now updated to reflect the changes to the 2023/2024 tax rates and the May 2023 budget, the text is concise and to the point, easy to digest and applied rather than legalistic. It aims to demystify legal jargon and legal technicality without sacrificing essentialcore legal knowledge and meaning. Importantly, it provides the requisite foundation for business students who intend to later undertake the professional programs of either CPA Australia or CA ANZ. This new edition discusses ethics and technology including cryptocurrency examples in every chapter. New features include more content on diversity and inclusion with a focus on indigenous content. Students can access both the print and digital formats, including animated work problems, practitioner videos, and questions with feedback in the eText.
Provides a comprehensive case law reference on both historic and current Australian taxation issues. The 10th edition presents, in alphabetical order, summaries of 550 leading cases, relevant to students in both undergraduate and post graduate tax programs in law and business schools in Australia.
CONTENTS: 1 Overview of the Australian Tax System; 2 Residence and Source; 3 Nature of Income; Income from Labour; 4 Fringe Benefits Tax; 5 Income from Business; 6 Income from Property; 7 Compensation Principle and Periodic Receipts; 8 Capital Gains Tax and Alienation; 9 Allowable Deductions - General Principles/Provisions; 10 Allowable Deductions - Specific Provisions; 11 Capital Allowances; 12 Offsets; 13 Tax Accounting; 14 Trading Stock; 15 Taxation of Partnerships; 16 Taxation of Trusts; 17 Taxation of Companies and Shareholders; 18 International Taxation; 19 Avoidance of Tax; 20 Tax Administration; 21 Goods and Services Tax; 22 Superannuation and Employer Responsibilities.
Simplify tax and save money with streamlined bookkeeping Small businesses are often just that—small. Bookkeeping may be done by a professional outside the company, but more often falls to an employee or the business owner, who may or may not be well-schooled in the intricacies of tax law and business regulations. Tax time can end up costing small businesses a fortune in either professional fees or missed deductions every year. What if you could simplify the process and save money? Taxation for Australian Businesses: Understanding Australian Business Taxation Concessions is the ultimate guide to tax for the small business owner. Author Rod Caldwell, 20-year veteran of the Australian Taxation Office, leads you through the process of managing your books and keeping more straightforward records to simplify the process of filing tax. The introduction of the GST and the new tax system involves a lot of new work for business owners, but Taxation for Australian Businesses eases the way by explaining the intricacies of applicable tax law, fully updated to parallel the May 2014 budget. Topics include: Business structures, accounting systems, and cash accounting FBT, private versus domestic use, and when to record a payment Motor vehicles, the GST, and depreciation Owners salary, end of period processing, and how to account for stock trading The book explains everything you need to know and ties it all together to show you how to put the information into practice. No jargon, no textbooks, just common sense and reason. If you would like to get your bookkeeping straightened out and get back to your business, Taxation for Australian Businesses: Understanding Australian Business Taxation Concessions is the one guide that will get you there quickly.
