Core Tax Legislation and Study Guide, 23rd Edition

Core Tax Legislation & Study Guide 2020 is a reference text designed to assist students as they undertake courses in Australian taxation law. It brings together the core provisions they need to know into one user-friendly text and teaches them how to apply relevant principles to realistic situations. This text is presented in three parts.Part 1 contains the 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.Updated to incorporate all recent amendments, this text can be used in conjunction with Foundations of Taxation Law, Australian Taxation Law, the Australian Tax Casebook, and the Australian Master Tax Guide.

Stephen Barkoczy is Professor at Monash University.

Core Tax Legislation and Study Guide 2020 is a key text for tertiary students undertaking taxation subjects in law and business schools around Australia. The book is designed to be used in conjunction with other OUP taxation books, such as Australian Taxation Law, Foundations of Taxation Law, the Australian Tax Casebook and the Wolters Kluwer CCH text Australian Master Tax Guide.The book is divided into three parts. The first part contains a Research and Study Guide, which suggests various ways that students might go about researching tax problems, writing assignments and preparing for exams. The second part contains the Core Tax Legislation, which comprises extracts from relevant pieces of income tax, goods and services tax, fringe benefits tax, superannuation and related legislation and regulations. The compilation includes the main provisions studied in mosttertiary taxation subjects and incorporates all amendments to 30 September 2019. The third part is a comprehensive Legislation Index.

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