Australian master tax guide / CCH Australia Limited.

North Ryde, N.SW. : CCH Australia Limited, 2026.

78th edition

203394

Income tax -- Australia.

Tax returns -- Australia.

Income tax -- Australia -- Handbooks, manuals, etc.

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

Taxation -- Law and legislation -- Australia.

Highlights of 2026 tax changes

Checklist of tax changes taking effect in 2025-26

1. Introduction to Australian Tax System

Types of Taxpayer

2. Individuals

3. Companies

4. Dividends - Imputation System

5. Partners and Partnerships

6. Trustees - Beneficiaries - Deceased Estates

7. Small and medium business entities

8. Consolidated Groups

Tax accounting, Stock

9. Tax Accounting - Trading Stock

Income, Capital gains

10. Assessable Income - Tax Exemptions

11. Capital Gains Tax - General Topics

12. Capital Gains Tax - Special Topics

Superannuation, Termination

13. Superannuation Funds - Contributions

14. Superannuation Benefits - Termination Payments

Personal offsets, Deductions

15. Personal Tax Offsets

16. Business, Employment and Investment Deductions - Gifts

Capital allowances, Incentives

17. Depreciating Assets

18. Primary Production Concessions

19. Mining - Infrastructure - Environmental Protection

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

International taxation

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

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

Finance

23. Financial Arrangements - TOFA

Returns, Assessment, Payment

24. Returns - Activity Statements - RBAs - Rulings

25. Assessment - Audit - Collection

26. PAYG Withholding

27. PAYG Instalments

Disputes, Avoidance, Tax planning

28. Objections - Appeals

29. Penalties - Offences

30. Tax Avoidance - Alienation of Income - PSI

31. Tax Planning - Year End Tax Strategies

Tax and BAS agents, TFNs, DINs, ABNs

32. Tax Agents and BAS Agents

33. Tax File Numbers - Director Identification numbers - Australian Business Numbers - Third Party Reporting

Other taxes

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

Tax rates, Checklists, Pending legislation

41. Pending Tax and Superannuation Legislation

42. Tax Rates and Tables

43. Capital Allowances (Depreciation) - Effective Life

44. Tax Checklists

45. Tax Calendar

Cases table, Finding lists, Index

Case table

Decisions of Boards of Review and AAT

Section Finding List

Rulings Finding List.

Stay ahead of the curve with the Australian Master Tax Guide—Australia’s most trusted and comprehensive tax handbook. For over seven decades, professionals have relied on this guide for clarity, accuracy, and confidence in navigating complex tax laws. Why you'll love this: Tax law changes occur regularly and missing an update can cost you time and money. This guide gives you everything you need in one place—expert commentary, practical tools, and up-to-date insights—so you can work smarter, not harder. Key features: Authoritative coverage of Federal income tax, including capital gains tax, GST, FBT, fuel tax credits, and superannuation; Practical checklists for tax return preparation across companies, partnerships, and trusts; Effective life (depreciation) tables and a handy calendar of key tax dates; State tax overview including duties, payroll tax, and land tax ; Comprehensive index and finding lists for quick, easy navigation; Latest updates reflecting tax law changes up to 31 December 2025. - Publisher's website.

Includes bibliographical references and index.

9781923635043

xxv, 2518 pages ; 25 cm