"Volume 2 of the three volume set comprising Australian Income Tax Legislation 2023 reproduces the Income Tax Assessment Act 1997 (ITAA 1997) from Div 328 to the end, the Income Tax (Transitional Provisions) Act 1997, the Income Tax Assessment Regulations 1997 and the Income Tax Assessment Act 1936 (ITAA 1936) from section 1 to 315F. Tables of sections, summaries of amendments and lists of amending legislation precede the Acts and regulations. Consolidation of the legislation in these volumes incorporates all amendments to 1 January 2023."-- Wolters Kluwer CCH Website.

Understanding Taxation Law 2023 is a comprehensive introduction for all those seeking to gain a sense not only of how Australian taxation works but also where new developments fit into the system. Through digestible extracts from cases, with fact summaries, key passages from Australian Taxation Office rulings, and contextualised discussion of legislative provisions, the text supports learning and enables the reader to identify the important principles of taxation law. The book concentrates on the Income Tax Assessment Act 1997 (Cth) and the Income Tax Assessment Act 1936 (Cth), and on the jurisprudence interpreting those Acts and associated Acts. Case summaries and legislative extracts, problem-solving activities and worked examples, as well as flowcharts, diagrams and tables, provide a highly accessible learning framework. The text is supported by interactive online learning activities and resources. Features * focuses on the Income Tax Assessment Act 1997 (Cth) (ITAA97), the Income Tax Assessment Act 1936 (Cth) (ITAA36), and on the jurisprudence interpreting those Acts and associated Acts * covers fringe benefits tax (FBT) and goods and services tax (GST) * learning activities, discussion questions, problems and case studies provided to assist students reading the extracts, in the context of a chapter, to gradually become less intimidated by legislation and cases, as they develop the skills necessary to understand and apply them in real-world situations. Related Titles * Kenny and Walpole, Concise Tax Legislation 2023, 2022 * Kenny, Villios, Harrison, Brice and Blissenden, Australian Tax 2023 * Symes, Parker, Fitzpatrick and Velijanovski, Business and Corporations Law, 4th edition

Core Taxation Legislation and Study Guide 2022 provides curated extracts of tax legislation as well as guidance on study skills.

"This three-volume set provides a comprehensive consolidation of Australian income tax and related legislation, updated and consolidated for all amendments to 1 January 2018. It incorporates detailed history notes for all substantive amendments in the last six years, a legislation annotator, index and conversion tables between the 1997 and 1936 income tax assessment Acts. The title ensures readers are up-to-date with the changes to tax law enacted by the Federal Government, including: Extension of time in which small business entities can access expanded accelerated depreciation rules, including the $20,000 immediate write off ; The introduction of a new Diverted Profits Tax to update Australia's transfer pricing rules ; Increasing the aggregated turnover threshold to most small business tax concessions from $2m to $10m, effectively reducing the corporate tax rate for those companies."--publisher's web site.