Principles of Taxation Law 2022

Principles of Taxation Law 2022

By Celeste Black, Rami Hanegbi, Wes Obst, Sunita Jogarajan, Kerrie Sadiq, Antony Ting, Richard Krever


$154.00 RRP

Date: 20/12/2021

Code: 9780455245751

Lawbook Co., AUSTRALIA

Available Formats

Format Title Date Code Price
Book+eBook Principles of Taxation Law 2022 Book + eBook 22/12/2021 42894355 $190.00 Add to cart
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Book Principles of Taxation Law 2022 20/12/2021 9780455245751 $154.00 Add to cart
eBook - ProView Principles of Taxation Law 2021 ebook 31/12/2020 9780455244204 $147.00 Add to cart


Principles of Taxation Law 2022

Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2022 brings much needed clarity to this area of law.

Utilising many methods to make understanding this often daunting subject achievable, particular features of the 2022 edition include:

  • seven parts: overview and structure, principles of income, deductions and offsets, timing issues, investment and business entities, tax avoidance and administration, and indirect taxes;
  • clearly structured chapters within those parts grouped under helpful headings;
  • flowcharts, diagrams and tables, end of chapter practice questions, and case summaries;
  • an appendix containing all of the up-to-date and relevant rates; and
  • the online self-testing component mentor, which provides questions for students of both business and law;

Every major aspect of the Australian tax system is covered. Students completing courses to satisfy the Tax Practitioners Board will find all the material they need, with chapters on topics such as goods and services tax, superannuation, offsets, partnerships, capital gains tax, trusts, company tax, tax administration and state taxes. All chapters have been thoroughly updated to ensure contemporary issues are covered.

Updated content includes:

  • Expanded discussion of the regulation of tax practitioners under the Tax Agent Services Act and the role of the Tax Practitioners Board, including the results of the recent Treasury review of the TPB. Further details are also now provided regarding the expectations of tax practitioners under the Code of Conduct.
  • Added introduction of new exemption on FBT for costs incurred by employers in training redundant employees
  • Includes expansion of certain concessions, such as the FBT exemption for multiple devices, to medium sized business
  • Updated for the latest reforms in relation to capital expenditure
  • The proposed "patent box" regime with a 17% tax rate
  • The loss carryback rules announced in the 2021 budget
  • Updated for new superannuation thresholds
  • Discussion on proposed changes to the individual residency and corporate residency tests
  • For the offsets chapter substantially redrafted and restructured in light of the expiry of some older tax offsets and adoption of some new ones, and explanation of the differences in forms of tax offsets (e.g., tapering, refundable, etc.) and the purposes of tax offsets (e.g., recognition of taxes already paid, concessional, etc.) and a clear explanations of new and extended tax offsets including R&D, junior minerals exploration, and Australian film tax offsets and proposed digital games tax offset

Principles of Taxation Law 2022 is the perfect tool to guide the reader from their initial exposure to the subject to success in taxation law exams

Table of Contents

Part 1: Overview and Structure

Chapter 1: Sources of taxation law

Chapter 2: Study skills for taxation law

Chapter 3: The taxation formula

Chapter 4: Residence and source

Part 2: Income

Chapter 5: Assessable income

Chapter 6: Income from personal services and employment

Chapter 7: Fringe benefits tax

Chapter 8: Income from business

Chapter 9: Income from property

Chapter 10: Principles of compensation

Chapter 11: Capital gains tax

Part 3: Deductions and Offsets

Chapter 12: General deductions

Chapter 13: Specific deductions

Chapter 14: Capital allowances

Chapter 15: Offsets

Part 4: Timing Issues

Chapter 16: Tax accounting

Chapter 17: Trading stock

Part 5: Investment and Business Entities

Chapter 18: Taxation of superannuation

Chapter 19: Partners and partnerships

Chapter 20: Trusts and beneficiaries

Chapter 21: Companies and shareholders

Chapter 22: International taxation

Part 6: Avoidance and Administration

Chapter 23: Tax avoidance

Chapter 24: Tax administration

Part 7: Indirect and State Taxes

Chapter 25: Goods and services tax

Chapter 26: State taxes

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