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Australian Taxation Law, 23rd Edition 澳大利亚税法 pdf下载
内容简介
Australian Taxation Law is an essential resource providing an in-depth understanding of the complex world of tax. The 23rd edition of this well-established annual text covers income tax, FBT, GST, state taxes, superannuation, financial transactions and corporate entities. It identifies relevant new cases from the past year and includes updated tax rates, tax offsets and example calculations. It also includes commentary on: the carbon tax, new CGT event K1 dealing with the CGT implications of carbon pricing, the proposed carry-back of corporate losses, tax evasion and avoidance including Pt IVA, the new GST assessment administration system, and “anti-phoenix” legislation.
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