Australian master tax guide : 2019 / CCH editors.

North Ryde, N.S.W. : CCH Australia Limited, 2019

64th edition.

200248

Australia. -- Income Tax Assessment Act 1936.

Australia. -- Income Tax Assessment Act 1997.

Australia. -- Income Tax (Transitional Provisions) Act 1997.

Australia. -- Income Tax (Transitional Provisions) Regulations 2010.

Australia. -- Income Tax Assessment Regulations 1997.

Taxation -- Law and legislation -- Australia.

Income tax -- Handbooks, manuals, etc. -- Law and legislation -- Australia.

Tax returns -- Handbooks, manuals, etc. -- Australia.

Highlights of 2018 tax changes

1. Introduction to Australian Tax System

2. Individuals

3. Companies

4. Dividends - Imputation System

5. Partners and Partnerships

6. Trustees - Beneficiaries - Deceased Estates

7. Small Business Entities

8. Consolidated Groups

9. Tax Accounting - Trading Stock

10. Assessable Income - Tax Exemptions

11. Capital Gains Tax - General Topics

12. Capital Gains Tax - Special Topics

13. Superannuation Funds - Contributions

14. Superannuation Benefits - Termination Payments

15. Personal Tax Offsets

16. Business, Employment and Investment Deductions - Gifts

17. Depreciating Assets

18. Primary Production Concessions

19. Mining - Infrastructure - Environmental Protection

20. R & D - Films - Capital Works - NRAS - Innovation Incentives

21. Residence - Source - Foreign Tax Offsets - Accruals Taxation

22. Non-resident Withholding - DTAS - Transfer Pricing - Thin Capitalisation

23. Financial Arrangements - TOFA

24. Returns - Activity Statements - RBAs - Rulings

25. Assessment - Audit - Collection

26. PAYG Withholding

27. PAYG Instalments

28. Objections - Appeals

29. Penalties - Offences

30. Tax Avoidance - Alienation of Income - PSI

31. Tax Planning - Year End Tax Strategies

32. Tax Agents and BAS Agents

33. Tax File Numbers - Australian Business Numbers - Third Party Reporting

34. Goods and Services Tax

35. Fringe Benefits Tax

36. Payroll Tax

37. Stamp Duty

38. Land Tax

39. Superannuation Guarantee Charge

40. Fuel Tax Credits

41. Pending Tax and Superannuation Legislation

42. Tax Rates and Tables

43. Capital Allowances (Depreciation) Effective Life

44. Tax Checklists

45. Tax Calendar

Case Table

Decisions of Boards of Review and AAT

Section Finding List

Rulings Finding List.

Confidently and quickly navigate all areas of tax with the Australian Master Tax Guide. Access authoritative commentary, practical examples, tax planning points, checklists and key tax rates and dates with ease. This edition incorporates the 2018/19 Federal Budget measures and is up-to-date to 1 January 2019. An essential reference guide for all accountants, tax lawyers, financial advisors and payroll offices. KEY INCLUSIONS A complete chapter of practical checklists, including expanded tax return preparation checklists for company, partnership and trust tax returns Complete effective life (depreciation) tables and calendar of key tax dates A comprehensive subject index and finding lists Practical examples and tax planning points Authoritative commentary on all aspects of Federal income tax (including capital gains tax), GST, FBT, fuel tax credits, superannuation Basic overviews of State taxes such as duties, payroll tax and land tax TABLE OF CONTENTS Highlights of 2018 Tax Changes Checklist of Tax Changes in 2018/19 Introduction to Australian Tax System Types of Taxpayer Tax Accounting, Stock Income, Capital Gains Superannuation, Termination Personal Offsets, Deductions Capital Allowances, Incentives International Taxation Finance Returns, Assessment, Payment Disputes, Avoidance, Tax Planning Tax and BAS Agents, TFNs, ABNs Other Taxes. - Publisher's website.

Includes bibliographical references and index.

2019 Australian master tax guide

Master tax guide 2019

9781925672947

1 online resource (2512 pages) : digital