Foundations of Taxation Law provides a clear and comprehensive
introduction to the policy, principles and practice underpinning the
Australian taxation system. Designed as an introductory guide for law
and business students as well as tax practitioners, the text focuses on
general principles, blending policy issues, taxation theory, technical
'black letter law' and commercial practice into a succinct, principled
text. Topics have been developed in a logical, structured order and are
cross-referenced to specific provisions in the legislation and relevant
cases so that readers can easily find the source of the law. The text
includes approximately 400 examples and dozens of diagrams and tables
that condense the law and clarify difficult concepts. This fourteenth
edition has been substantially revised and restructured to take account
of many important legislative reforms, case law developments,
administrative changes and policy announcements. It is designed to be
used in conjunction with the Core Tax Legislation and Study Guide 2022.