Australian master tax guide : year end edition / by CCH Australia
By: CCH Australia.Publisher: Sydney, NSW : CCH Australia, 2019Edition: 65th ed.Description: 2810 p. ; 1 electronic resource.ISBN: 9781925894264.Subject(s): Tax | Australia | Income tax | Superannuation | Capital Gains TaxOnline resources: Download as an eBook
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Highlights of 2019 tax changes -- Introduction to Australian tax system -- Individuals -- Companies -- Dividends - imputation system -- Partners and partnerships -- Trustees - beneficiaries - deceased estates -- Small business entities -- Consolidated groups -- Tax accounting - trading stock -- Assessable income - tax exemptions -- Capital gains tax - general topics -- Capital gains tax - special topics -- Superannuation funds - contributions -- Superannuation benefits - termination payments -- Personal tax offsets -- Business, employment and investment deductions - gifts -- Depreciating assets -- Primary production concessions -- Mining - infrastructure - environmental protection -- R&D - films - capital works - NRAS - innovation incentives -- Residence - source - foreign tax offsets - accruals taxation -- Non-resident withholding - DTAs - transfer pricing - thin capitalisation -- Financial arrangements - TOFA -- Returns - activity statements - RBAs - rulings -- Assessment - audit - collection -- PAYG withholding -- PAYG instalments -- Objections - appeals -- Penalties - offences -- Tax avoidance - alienation of income - PSI -- Tax planning - year-end strategies -- Tax agents and BAS agents -- Tax file numbers - Australian business numbers - Third party reporting -- Goods and services tax -- Fringe benefits tax -- Payroll tax -- Stamp duty -- Land tax -- Superannuation guarantee charge -- Fuel tax credits -- Pending tax and superannuation legislation -- Tax rates and tables -- Capital allowances (depreciation) - effective life -- Tax checklists -- Tax calendar -- Case table -- Decisions of boards of review and AAT.
Provides explanations of Australia's income tax law to assist taxpayers prepare their 2019/20 returns. Includes practical checklists. Up-to-date as of 1 January 2020.