Australian Taxation Law 2020, 30th Edition

Authors: Robin Woellner, Stephen Barkoczy, Shirley Murphy, Chris Evans & Dale Pinto

Publisher: Oxford University Press


Celebrating the publication of its 30th edition, Australian Taxation Law 2020 comprehensively examines the fundamental taxation legislation that underpins the Australian tax system. It focuses on the core areas of income tax, CGT, corporate tax, FBT, GST, superannuation and state taxes (state land tax, payroll tax and stamp duties).

This text provides extensive expert analysis of the latest legislative provisions, case law developments and rulings, administrative reforms and policy announcements. It has been designed to help students navigate the complexities of taxation law and includes practical examples that will help them learn how to apply the law to real-life situations.

New to this edition:

  • Incorporates the latest major legislative reforms and key decisions of courts and tribunals
  • Includes tax rates for the 2019/20 financial year
  • Discussion on:
    • The Government’s proposal to remove the CGT main residence exemption for foreign residents
    • Changes to the eligibility rules for small business CGT concessions, and the ‘similar business’ test for carry-forward of corporate losses
    • New rates for the taxation of superannuation benefits and termination payments, and the extension of eligibility to make personal superannuation contributions
    • The High Court’s decision on legal professional privilege following Glencore International AG’s attempt to restrain the ATO from using documents leaked in the ‘Paradise Papers’
    • The landmark decision in Moreton Resources Ltd v Innovation and Science Australia [2019] FCAFC 120, clarifying the meaning of ‘core Research & Development activities’.

Further information here.

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