Skip to main content Accessibility help

We use cookies to distinguish you from other users and to provide you with a better experience on our websites. Close this message to accept cookies or find out how to manage your cookie settings.

Close cookie message
×
  1. Home
  2. Search

Refine search

Refine search

Access:
Content type:
Publication date:
Apply   From and To filters
Subject: Show more
Journals Show more
Publishers: Show more
Societies Show more
Series: Show more
Collections: Show more

Actions for selected content:

Select all | Deselect all
  • View selected items
  • Export citations
  • Download PDF (zip)
  • Save to Kindle
  • Save to Dropbox
  • Save to Google Drive

Save Search

You can save your searches here and later view and run them again in "My saved searches".

Please provide a title, maximum of 40 characters.
Cancel
×

12 results

Contemporary Australian Business Law
  • Mark Giancaspro, Gabrielle Golding, Beth Nosworthy, David Brown, Jessica Viven-Wilksch, Alexandra Wawryk, Sylvia Villios, Paula Zito
  • Published online:
    14 February 2023
    Print publication:
    14 February 2023
  • Australian businesses operate within a complex legal environment, so it's important students and professionals understand their legal obligations. Contemporary Australian Business Law is an authoritative text that makes key legal concepts accessible to business students, while maintaining academic rigour. Written for business students new to studying business law, this text introduces the fundamental legal topics encountered in business, including contracts, business structures, taxation, property and employment. Discussion in each chapter strikes a balance between accessibility and detail to assist understanding of these complex legal issues. A hypothetical scenario running through each chapter scaffolds learning and provides relevant real-world examples of the law in practice. Each chapter includes margin definitions, case boxes that guide students through landmark business law cases, and practice problems that test students' ability to apply their knowledge to realistic situations. Written by experts, Contemporary Australian Business Law is an essential introduction to the Australian legal system for business students.

  • 15 - Business taxation law

  • Mark Giancaspro, University of Adelaide, Gabrielle Golding, University of Adelaide, Beth Nosworthy, University of Adelaide, David Brown, University of Adelaide, Jessica Viven-Wilksch, University of Adelaide, Alexandra Wawryk, University of Adelaide, Sylvia Villios, University of Adelaide, Paula Zito, University of South Australia
  • Book:
    Contemporary Australian Business Law
    Published online:
    14 February 2023
    Print publication:
    14 February 2023, pp 394-426

  • Summary

    There are many taxes in Australia that operate at the federal, state and local levels. Taxpayers must understand their tax obligations by identifying which taxes apply to them and understanding the requirements they must meet in order to comply with the tax laws. Federal tax laws are administered by Australia’s federal revenue authority, the Australian Taxation Office (ATO), and state taxes are administered by state-based revenue authorities. This chapter will cover two types of federal taxes: income tax and the goods and services tax (GST).