Advanced tax study guide (AU) : CACC1508
Series: Chartered Accountants ProgramPublication details: Melbourne, VIC : Wiley on behalf of CA ANZ, 2022.Edition: [Australian edition]Description: 192 p. ; PDF fileSubject(s): Online resources:| Cover image | Item type | Current library | Home library | Collection | Shelving location | Call number | Materials specified | Vol info | URL | Copy number | Status | Notes | Date due | Barcode | Item reserves | Item reserve queue priority | Course reserves | |
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Australia | Online |
ADVANCED TAX - OTHER GENERAL RULES: EMPLOYMENT REMUNERATION: Termination payments -- Employee share schemes -- Other employment matters. PROPERTY AND ASSETS: GST on property -- CGT issues for restructures, and mergers and acquisitions -- CGT and death -- Specific anti-avoidance rules -- GST general anti-avoidance. ADVANCED INCOME TAX - TAXATION OF STRUCTURES AND TRANSACTIONS: TAX STRUCTURES: Individuals -- Partnerships -- Trusts -- Company -- Tax consolidation rules -- Superannuation funds --Small business entity. FINANCIAL TRANSACTIONS: Debt versus equity rules -- Foreign currency transactions -- Taxation of Financial Arrangements (TOFA) -- Lease versus hire purchase -- Commercial debt forgiveness. CROSS-BORDER TRANSACTIONS: Double Tax Agreements -- Attribution rules -- Thin capitalisation -- Transfer pricing -- Multinationals.
Presents the core content from the CA Program module, ACC1508: Advanced Tax (Australia). Covers employment remuneration, property and assets, tax structures, financial transactions, and cross-border transactions.
