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Australian master tax guide 2018 / by CCH Australia

By: CCH Australia.
Publisher: Sydney, NSW : CCH Australia, 2018Edition: 62nd ed.ISBN: 9781925554830.ISSN: 0810-5596.Subject(s): Tax | Australia | Income tax | Superannuation | Capital gains taxOnline resources: Download as an eBook
Contents:
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 - 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 production concessions -- Mining - infrastructure - environmental protection -- R&D - films - capital works - NRAS - innovation incentives. 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 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 - tax contacts. CASE TABLE, FINDING LISTS, INDEX: Case table -- Decisions of boards of review and AAT -- Section finding list -- Rulings finding list.
Summary: Provides explanations of Australia's income tax law to assist taxpayers prepare their 2017/18 returns. Includes practical checklists. Up-to-date as at 1 January 2018.
List(s) this item appears in: CCH eBooks - in title order
Item type Home library Call number URL Status Notes Date due Item reserves
Book Book Australia
410.03 MTG 2018 (Browse shelf) Available
Book Book Australia
410.03 MTG 2018 (Browse shelf) Available
EBook EBook International
CCH eBook (Browse shelf) Link to resource eBook Available as an ebook here
Total holds: 0

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 - 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 production concessions -- Mining - infrastructure - environmental protection -- R&D - films - capital works - NRAS - innovation incentives. 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 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 - tax contacts. CASE TABLE, FINDING LISTS, INDEX: Case table -- Decisions of boards of review and AAT -- Section finding list -- Rulings finding list.

Provides explanations of Australia's income tax law to assist taxpayers prepare their 2017/18 returns. Includes practical checklists. Up-to-date as at 1 January 2018.

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© 2017 Chartered Accountants Australia and New Zealand ABN 50 084 642 571 (CA ANZ).
Formed in Australia. Members of CA ANZ are not liable for the debts and liabilities of CA ANZ

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