Australian Master Tax Guide 2021 (68th Edition)

Overview:

• 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; 
• 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; 
• Overviews of State taxes such as duties, payroll tax and land tax.                                                                                             

CONTENTS:  

• Highlights of 2020 tax changes 
• Checklist of tax changes in 2020/21
• Different types of taxpayers 
• Income, capital gains 
• Superannuation, termination payments 
• Deductions, personal offsetCapital allowances, incentives 
• International tax 
• Tax and BAS agents, TFNs, ABNs 
• Other taxes  (GST, FBT, payroll tax, stamp duty, land tax, superannuation guarantee charge and fuel tax credits)