Textbook
Australian Taxation Handbook 2010 & 2011
Those undertaking the study of taxation, whether it be with a primary focus or merely as a part of a wider commercial course of study, are embarking on what can be valuable and rewarding experience. It's true to say that taxation isn't an easy subject to master. The legislation is extensive including the income tax assessment acts 1936 & 1937, the fringe benefits tax act, the goods & services tax act together with a range of supporting acts dealing with administrative and international tax issues. With such an array of legislation, the practical application of the provisions is vitally important. Assistance can be found in an extensive series of public documents issued by the Commissioner of Taxation including tax rulings, tax determinations, interpretative decisions and fact sheets.
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