Foundations of Taxation Law

Stephen Barkoczy is a Professor in the Faculty of Law at Monash University and Chair of the Innovation Investment Committee of Industry Innovation and Science Australia. He is also 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.

• Part A. Introduction to Taxation and Australia's Tax System: 1. Taxation principles and theory; 2. Tax law research and interpretation; 3. Constitutional framework of the Australian tax system; 4. Australian taxes; 5. Tax policy, politics and reform; 6. The Treasury, Australian Taxation Office and tax profession; Part B. Goods and Services Tax: 7. Goods and services tax; Part C. Income Tax: 8. Income tax; Part D. Income: 9. Ordinary income; 10. Statutory income; 11. Exempt income and non-assessable non-exempt income; Part E. Deductions: 12. General deductions; 13. Specific deductions; 14. Provisions that deny or limit deductions; Part F. Asset Taxation Rules: 15. Capital allowances; 16. Trading stock; 17. Capital gains tax; Part G. Fringe Benefits, Superannuation and Employment: 18. Fringe benefits tax; 19. Superannuation; 20. Termination and unused leave payments; 21. Employee share schemes; Part H. Entities: 22. Companies; 23. Partnerships; 24. Trusts; 25. Special entities; 26. Consolidated groups; Part I. Tax Incentives and Reliefs: 27. Investment incentives; 28. Business and entity restructure relief; Part J. Financial transactions: 29. Financial transaction regimes; Part K. International Taxation: 30. General jurisdictional rules; 31. International exemptions, offsets and withholding taxes; 32. Double Taxation Agreements; 33. Base erosion and profit shifting and international tax enforcement; 34. Accruals taxation; 35. Foreign exchange; Part L. Tax Avoidance: 36. Tax avoidance; 37. General anti-avoidance provisions; Part M. Tax Administration: 38. Income tax returns, assessments, rulings, appeals and audits; 39. Identification and payment systems; 40. Tax record-keeping, reporting and recovery; 41. Tax penalties and offences.