Advanced Taxation Law has been produced specifically for accounting, financial planning and law students wanting a more advanced knowledge of taxation law. This text has also been designed to equip students who wish to qualify as registered tax agents or tax (fi nancial) advisers by completing both a basic course in taxation law and a second advanced course in order to satisfy the requirements of the Tax Practitioners Board.
Advanced Taxation Law provides students with a higher level of complexity and knowledge of not only the basic taxation areas such as income; deductions; capital gains tax; GST and the taxation of entities, but also provides an introduction into more advanced areas of CGT; levies; consolidation; GST; tax administration and superannuation. Additional chapters provide guidance on the taxation aspects of estate planning and on research into taxation law reform issues; both areas an important focus for tax professionals as a result of an ageing population and the problems fl owing from reduced tax revenue. In order to enhance the learning outcomes, all chapters have end-of-chapter questions. Advanced Taxation Law consists of extracts from nine Thomson Reuters' publications on taxation law as well as original contributions by the editor. Covering a wide range of key taxation areas, Advanced Taxation Law will guide students on how to apply taxation law in practice.