Australian Master Tax Guide 2022 (70th Edition)

Author: CCH Tax Editors
Publisher: CCH Australia
ISBN: 9781922509352
Published In: February 2022
Format: Paperback
Jurisdiction: Australia ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description

Details

The Australian Master Tax Guide is Australia’s leading tax handbook. Professionals rely upon the Guide for clear, concise, and current commentary covering the full scope of Australian taxation law.The 2022, 70th edition of the Australian Master Tax Guide will be updated to 31 December 2021 and will contain tax law developments that occurred in 2021.

Key Features

Authoritative commentary on all aspects of Federal income tax (including capital gains tax), GST, FBT, fuel tax credits and superannuation
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
Basic overview of State taxes such as duties, payroll tax and land tax
A comprehensive subject index and finding lists.

Topics Covered:

TYPES OF TAXPAYER

Introduction to the Australian Tax System
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 Income • Tax Exemptions
Capital Gains Tax • General Topics
Capital Gains Tax • Special Topics

SUPERANNUATION, TERMINATION

Superannuation Funds • Contributions
Superannuation Benefits • Termination Payments

PERSONAL OFFSETS, DEDUCTIONS

Personal Tax Offsets
Business, Employment and Investment Deductions • Gifts

CAPITAL ALLOWANCES, INCENTIVES

Depreciating Assets
Primary Productions Concessions
Mining • Infrastructure • Environmental Protection
R&D • Films • Capital Works • NRAS • Innovation Schemes

INTERNATIONAL TAXATION

Residence • Source • Foreign Tax Offsets • Accruals Taxation
Non-resident Withholding • DTAs • Transfer Pricing • Thin Capitalisation

FINANCE

Financial Arrangements • TOFA

RETURNS, ASSESSMENT, PAYMENT

Returns • Activity Statements • RBAs • Rulings
Assessment • Audit • Collection
PAYG Withholding
PAYG Instalments

DISPUTES, AVOIDANCE, TAX PLANNING

Objections • Appeals
Penalties • Offences
Tax Avoidance • Alienation of Income • PSI
Tax Planning • Year End Tax Strategies

TAX AND BAS AGENTS, TFNs, ABNs

Tax Agents and BAS Agents
Tax File Numbers • Australian Business Numbers • Third Party Reporting

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 Tax and Superannuation Legislation
Tax Rates and Tables
Capital Allowances (Depreciation) • Effective Life
Tax Checklists
Tax Calendar