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Taxation of Business Entities front cover
Australian Taxation Law · Business Entities · 2026

TAXATION OF BUSINESS ENTITIES

A student-focused teaching book that explains the law, why it matters, how to find the exact provision, how authorities interpret it, and how to apply every element to real business facts.

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Current build checkpoint: all material supplied in this conversation to date has been integrated into the electronic-book structure below. More weeks can be added without changing the front cover.

How this book teaches

The purpose is not to memorise tax provisions. The purpose is to learn how a lawyer moves from commercial facts to the correct statutory answer.

1 · FACTSWho is the taxpayer? What entity? What transaction?
2 · ISSUEWhat legal and tax questions are triggered?
3 · EXACT LAWAct → Part → Division → section → subsection → paragraph.
4 · AUTHORITYCases, ATO rulings and verified secondary sources.
5 · APPLICATIONApply each statutory element to the facts and calculations.
6 · CONCLUSIONTax consequence, remedy/response, risk and next step.

Current chapters built from the materials supplied

CHAPTER 01

CGT and Fringe Benefits Tax

Business CGT events, Division 122 rollovers, FBT definition, categories, exemptions, valuation and otherwise-deductible reasoning.

 CHAPTER 02

Trading Stock, Capital Allowances and PSI

Division 70, Division 40, Division 43, websites, motor vehicles, pools, PSI and PSB tests, plus all current seminar questions and model answers.

 CHAPTER 03

GST for Business and Property

Registration, taxable supplies, GST-free and input-taxed supplies, importations, adjustments, deposits, going concerns and the margin scheme.