Core Tax Legislation and Study Guide 2021

All the core provisions students need to know when studying taxation.

Updated to incorporate recent legislation changes, Core Tax Legislation & Study Guide 2021 is a reference text for students undertaking courses in Australian taxation law. It brings together all the core provisions they need to know into one user-friendly text and teaches them how to apply relevant principles to realistic situations.

Part 1 contains a unique Study Guide which provides students with instruction on tax law research practices, along with advice on note taking, essay writing, exam preparation and answering techniques. It includes a style guide that explains how to cite references to legislation, cases, articles, rulings and reports for assignments. A list of tax websites and journals provides further reference.

Part 2 contains the Core Tax Legislation, reproducing the major provisions in Commonwealth tax and related legislation, regulations and treaties that students will encounter in their subjects. It covers key income tax, GST, FBT, superannuation and tax administration legislative and regulatory provisions, as well as many of the important provisions covered in specialist graduate taxation law courses.

Part 3 features the Legislation Index, covering the relevant legislative and regulatory provisions in Part 2.

This text is designed to be used in conjunction with Foundations of Taxation Law, Australian Taxation Law and the Australian Tax Casebook.