JUNIQ • TAXATION OF BUSINESS ENTITIES
JUNIQ Books
Taxation of Business Entities book cover
CURRENT DEVELOPING EDITION • CHAPTERS 1–3 COMPLETE • CHAPTERS 4–13 PUBLISHED

Taxation of
Business Entities

BY DR ADRIAN ADAMS • A STUDY & TEACHING GUIDE

This current Australian taxation teaching book lets students follow the entire subject now. Chapters 1–3 are complete. Chapters 4–13 already contain substantive narrative, law, resources, applied questions and model answers and will be expanded as new live teaching material is added each week.

Student access URL: https://taxation-of-business-entities.juniq.com.au/

Current teaching release: Front cover, full front matter, resources, linked A–Z glossary, Table of Contents, Chapters 1–13, separate chapter questions/model answers and a completed back cover are included now.

Read or download the book

Use the JUNIQ electronic reader on desktop, PC, Mac, laptop, tablet or mobile, or download the current PDF.

1. Print / Publisher

Print-ready current edition with front and back covers and all current chapters.

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2. Electronic / Interactive

PC, desktop, laptop and Mac reading with live research links and the JUNIQ PDF reader.

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3. Tablet / iPad / Android

Responsive access to the same current edition.

Open Tablet Edition

4. Mobile / iPhone / Android

Responsive phone access to the same book and reader.

Open Mobile Edition

Front matter and research

Preface

Purpose, audience and teaching philosophy.

Open

How to Use This Book

The repeatable professional tax problem-solving method.

Open

Resources

Legislation, ATO materials, cases, prescribed and recommended readings.

Open

A–Z Glossary

Linked revision definitions across the whole book.

Open

Chapters 1–13

The whole subject is visible in the current book. Later chapters are substantive developing chapters, not blank placeholders.

Chapter 1 • COMPLETECapital Gains Tax and Business RestructuringOpen teaching chapter →Chapter 2 • COMPLETEFringe Benefits TaxOpen teaching chapter →Chapter 3 • COMPLETETrading Stock, Capital Allowances and Personal Services IncomeOpen teaching chapter →Chapter 4 • DEVELOPINGGoods and Services Tax for Business and Property TransactionsOpen teaching chapter →Chapter 5 • DEVELOPINGSmall Business Entities and CGT ConcessionsOpen teaching chapter →Chapter 6 • DEVELOPINGPartnershipsOpen teaching chapter →Chapter 7 • DEVELOPINGTrustsOpen teaching chapter →Chapter 8 • DEVELOPINGCompanies: The Tax FrameworkOpen teaching chapter →Chapter 9 • DEVELOPINGDividends, Imputation and FrankingOpen teaching chapter →Chapter 10 • DEVELOPINGDivision 7A: Private Company Payments, Loans and BenefitsOpen teaching chapter →Chapter 11 • DEVELOPINGCompany Losses and ConsolidationOpen teaching chapter →Chapter 12 • DEVELOPINGSuperannuation Tax RulesOpen teaching chapter →Chapter 13 • DEVELOPINGIntegrated Tax Planning and Whole-Course Problem SolvingOpen teaching chapter →

Questions and model answers

Chapter 1

Capital Gains Tax and Business Restructuring

QuestionsModel Answers

Chapter 2

Fringe Benefits Tax

QuestionsModel Answers

Chapter 3

Trading Stock, Capital Allowances and Personal Services Income

QuestionsModel Answers

Chapter 4

Goods and Services Tax for Business and Property Transactions

QuestionsModel Answers

Chapter 5

Small Business Entities and CGT Concessions

QuestionsModel Answers

Chapter 6

Partnerships

QuestionsModel Answers

Chapter 7

Trusts

QuestionsModel Answers

Chapter 8

Companies: The Tax Framework

QuestionsModel Answers

Chapter 9

Dividends, Imputation and Franking

QuestionsModel Answers

Chapter 10

Division 7A: Private Company Payments, Loans and Benefits

QuestionsModel Answers

Chapter 11

Company Losses and Consolidation

QuestionsModel Answers

Chapter 12

Superannuation Tax Rules

QuestionsModel Answers

Chapter 13

Integrated Tax Planning and Whole-Course Problem Solving

QuestionsModel Answers

Front and back cover

The current edition includes both covers from the beginning. The back cover uses Dr Adrian Adams’ approved author portrait.

Front coverBack cover