Seventh Edition.
This textbook provides detailed analysis of the issues and rules facing residents and non-residents in the application of Australian international taxation law.
As with earlier editions, this book acts as an introduction to the basic principles of Australian income tax law as they apply to situations and transactions with an international element. It now also extends beyond the basic principles to examine more of the detail of statutory provisions, case law and other ancillary material.
The primary audience for the book is Australian tax advisers, teachers and students of international taxation. It will also be of value to foreign tax practitioners who are advising clients with existing or proposed Australian interests.
