Australian Taxation Law 2018 provides a comprehensive analysis of taxation legislation, case law, rulings, administrative reforms, and policy announcements in key areas such as income tax, superannuation, GST, FBT and state taxes.

It provides a conceptual framework for understanding topical tax issues and is a definitive guide through the complexities of taxation law, making it ideal for students and practitioners alike. It is also easily navigated, with a clear layout and extensive, user-friendly subject index.

New to this edition

• Incorporates the latest major legislative reforms and key decisions of courts and tribunals
• Includes tax rates for the 2017/18 financial year
• New discussions on:

- GST on intangible property (the 'Netflix Tax') and imported low-value goods
- Proposed Medicare levy increase
- Proposed changes to the HELP repayment threshold
- Anti-Phoenix reforms
- Diverted Profits Act 2017 (the 'Google Tax') and multinational tax avoidance
- Anti-Money Laundering and Counter-Terrorism Financing regime
- Changes to superannuation rules, regulations and taxation
- Small business tax reforms, including company tax rate reductions for certain entities
- CGT changes, including to the main residence exemption and application to 'angel investors'

Key features of this edition

• List of tax websites
• Table of Cases, Legislation and Rulings
• Practical examples and sample calculations
• Extensive diagrams and flowcharts