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Australian Master Tax Guide 2012 - Tax Year End Edition (51st Edition)

Australian Master Tax Guide 2012 - Tax Year End Edition (51st Edition)

Name: Australian Master Tax Guide 2012 - Tax Year End Edition (51st Edition)
Brand: CCH Australia
SKU: 9781922010308
Price: 940.90 HKD
Availability: OutOfStock
Author: CCH editors
ISBN: 9781922010308

By CCH editors

CCH Australia July 2012

Specifications

ISBN-13: 9781922010308
Publisher: CCH Australia
Publication: July 2012
Format: Paperback
Jurisdiction: Australia ? Countri(es) for reference only

Details

Australia’s leading tax reference is designed to help practitioners, businesses, other organisations and students quickly locate accurate answers to their tax questions.

Whether it is being used to help prepare tax returns for the current tax year or to work out the tax issues and implications of decisions and transactions in the immediate future years, the Australian Master Tax Guide is an essential resource for anyone working in or dealing with tax.

Up to date to 30 June 2012.

Features:

A practical way to keep up to date on all the new changes to Australia’s complex tax system
The only tax manual to cover all BAS taxes
Handy checklists and tables, complete effective life (depreciation) tables and a calendar of key tax dates
Cross-references at the end of each CCH paragraph to more detailed information in key CCH updating services

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

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