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 30 June 2018.