lntroduction to Australian lncome Tax
TYPES OF TAXPAYER
Individuals
Companies
Dividends. Imputation System
Partners and Partnerships
Trustees. Beneficiaries. Deceased Estates
Small Business Entities
Consolidated Groups
TAX ACCOUNTING, STOCK
Tax Accounting. Trading Stock
INCOME, CAPITAL GAINS
Assessable lncome. Exemptions
CGT. General Topics
CGT. Special Topics
SUPERANNUATION, TERMINATION
Superannuation Funds. Contributions
Superannuation Benefits. Termination Payments
PERSONAL OFFSETS, DEDUCTIONS
Personal Tax Offsets. Gifts
Business and Employment Deductions
CAPITAL ALLOWANCES, INCENTIVES
Depreciating Assets
Primary Production Concessions
Mining. lnfrastructure. Environmental Protection
R&D. Films. Capital Works. NRAS
INTERNATIONAL TAXATION
Residence. Source. Foreign Tax Offsets. Accruals Taxation
Non-resident Withholding. DTAs. Transfer Pricing
FINANCE
Financial Arrangements. TOFA
RETURNS, ASSESSMENT, PAYMENT
Returns. Activity Statements. RBAs o Rulings
Assessment. Audit. Collection
PAYG Withholding
PAYG lnstalments
DISPUTES, AVOIDANCE, TAX PLANNING
Objections. Appeals
Penalties. Offences
Tax Avoidance . Alienation of lncome. PSI
Tax Planning. Year-End Strategies
TAX AND BAS AGENTS, TFNS, ABNS
Tax Agents and BAS Agents
TFNs o ABNs
OTHER TAXES
Goods and Services Tax
Fringe Benefits Tax
Payroll Tax
Stamp Duty
Land Tax
Superannuation Guarantee Charge
Fuel Tax Credits
TAX RATES, CHECKLISTS, PENDING LEGISLATION
Pending Legislation
Tax Rates and Tables
Capital Allowance Effective Lives
Tax Checklists
Tax Calendar. Tax Contacts
CASE TABLE, FINDINC LISTS, INDEX
Case Table
Section Finding List
Rulings Finding List
lndex
