Publisher's Synopsis
Celebrating its 25th edition, this leading annual tax text for students and practitioners provides a comprehensive analysis of relevant legislation, case law and rulings, and a conceptual framework within which to assess topical tax issues. Australian Taxation Law 2015 covers income tax, superannuation, the goods and services tax, fringe benefits tax and state taxes. Diagrams and flowcharts, practical examples and sample calculations are included to assist the reader in understanding the key principles. The work also includes a section of tax rates and tables for reference purposes and a Key tax websites table which lists useful and popular websites for tax practitioners and students.