Australian master tax guide : 2015
By: CCH Australia.Publisher: Sydney, NSW : CCH Australia, 2015Edition: 56th ed.Description: xxvi, 2358 p. ; 25 cm.ISBN: 9781925159837.ISSN: 0810-5596.Subject(s): Tax | Australia | Income tax | Superannuation | Capital gains tax
|Item type||Home library||Call number||Status||Date due||Item reserves|
|Book||New Zealand||410.03 AUS 56 ed (Browse shelf)||Available|
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 income - exemptions -- CGT - general topics -- CGT - 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 production concessions -- Mining - infrastructure - environmental protection -- R&D - films - capital works - NRAS. INTERNATIONAL TAXATION: Residence - source - foreign tax offsets - accruals taxation -- Non-resident withholding - DTAs - transfer pricing - thin cap. 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 strategies. TAX AND BAS AGENTS, TFNs, ABNs: Tax agents and BAS agents -- TFNs - 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 allowances (depreciation) - effective life -- Tax checklists -- Tax calendar - tax contacts. CASE TABLE, FINDING LISTS, INDEX -- Case table -Decisions of boards of review and AAT.
Provides explanations of Australia's income tax law. Designed to help taxpayers prepare their 2014/15 returns. Provides current information including explanations on budget, tax and super changes and details of proposed changes to the taxation of benefits under employee share schemes. Up-to-date as of 1 January 2015.