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

Taxation › Australia

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

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

Table of Contents

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

Out of stock
This title is currently unavailable for purchase.
New Edition is available now !
Go to New Edition
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Save

Recommended

You may also be interested in these books:

More titles from Australia

View all
Australian Superannuation Legislation 2025 (30th Edition)
CCH Australia

Australian Superannuation Legislation 2025 (30th Edition)

CCH Tax Editors
HKD 1,338.60
Australian Taxation Law 2011 - 21st Edition
CCH Australia

Australian Taxation Law 2011 - 21st Edition

Woellner, Barkoczy, Murphy, Evans; Pinto
HKD 746.90
Australian Master Tax Guide 2017: Tax Year-End (61st Edition)
CCH Australia

Australian Master Tax Guide 2017: Tax Year-End (61st Edition)

CCH Tax Editors
HKD 1,076.70
Australian Master Tax Guide: Tax Year End Edition (65th Edition)
CCH Australia

Australian Master Tax Guide: Tax Year End Edition (65th Edition)

CCH Tax Editors
HKD 1,154.30
Income Taxation in Australia
Lawbook Co.

Income Taxation in Australia

R.W. Parsons
HKD 1,330.00
Tax Agents Manual
CCH Australia

Tax Agents Manual

John Gaal
HKD 572.30