Core Tax Legislation and Study Guide 2022 (25^th Ed., New edition)

Core Taxation Legislation and Study Guide is a reference text for students undertaking tax subjects. It provides curated extracts of legislation as well as useful guidance on study skills. Part 1: The Study Guide assists students to prepare for a tertiary taxation course and conduct basic taxation research. It refers to key reference material, including websites and research tools, and includes useful tips on study techniques, researching a tax problem, essay writing and presentation, answering taxation law exam questions and how to cite legislation, cases, articles, rulings and reports for assignments. Part 2: The Core Tax Legislation comprises selected extracts from relevant sections of taxation legislation and regulations. An essential resource, this text allows students to access the parts of the legislation they will need for a taxation law course in a time-saving and user-friendly way. Core Taxation Legislation and Study Guide 2022 is designed to be used in conjunction with Foundations of Taxation Law 2022.

Part 1. Study Guide; Part 2. Core Tax Legislation; Part 2A. Income Tax Assessment Act 1997; Part 2B. Income Tax Assessment Act 1936; Part 2C. International Income Tax Provisions; Part 2D. Income Tax Rates and Levies Provisions; Part 2E. Income Tax Regulations and Transitional Provisions; Part 2F. Goods and Services Tax Provisions; Part 2G. Fringe Benefits Tax Provisions; Part 2H. Superannuation Provisions; Part 2I. Constitutional, Adminstrative and Other Provisions.

Stephen Barkoczy is a Professor in the Faculty of Law at Monash University. He also serves on the Innovation Investment Committee of Innovation and Science Australia and is a member of the International Faculty of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business. Stephen has published, practised and lectured widely in the areas of taxation, superannuation and venture capital investment law. He is the author/co-author of many books and the recipient of numerous teaching awards, including the 2008 Prime Minister's Award for Australian University Teacher of the Year.