Taxation Law in Australia

Fourth edition of a general text for students and practitioners, first published in 1989. It presents an analysis of the tax rulings and determinations in recent years on topics such as capital gains tax, self-assessment and the general anti-avoidance provision, Part 1VA. Included is an examination of recent case law and legislation such as the new entertainment and substantiation rules, the fringe benefits 'cost of compliance' changes, the value-shifting provision and deficit deferral tax. Numerous working examples and suggestions for tax planning opportunities are provided throughout the book. Includes a table of contents, table of cases, table of income tax rulings and accounting standards, table of statutes and an index. Geoffrey Lehmann is a partner in Price Waterhouse and Cynthia Coleman is a solicitor of the supreme court of NSW and a senior lecturer in law at the University of Sydney.