Foundations of Taxation Law

Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice that underpin the Australian taxation system. Designed as a guide for law and business students as well as tax practitioners, the text blends policy issues, taxation theory, black letter law and commercial practice into a succinct general principles text. Topics are presented in a logical and structured order and are cross-referenced to specific provisions in the legislation and relevant cases so that readers are able to easily find the source of the law. The text includes approximately 400 examples as well as dozens of diagrams and tables that condense the law and help clarify difficult concepts. The 16th edition of this book has been substantially revised to take account of the many important legislative reforms, case law developments and government announcements that have occurred since publication of the last edition.