Description |
1 online resource |
Contents |
1. Introduction to Australian income tax -- 2. Individuals -- 3. Companies -- 4. Dividends · Imputation system -- 5. Partners and partnerships -- 6. Trustees · Beneficiaries · Deceased estates -- 7. Small business entities -- 8. Consolidated groups -- 9. Tax accounting · Trading stock -- 10. Assessable income · Exemptions -- 11. Capital Gains Tax · General topics -- 12. Capital Gains Tax · Special topics -- 13. Superannuation funds · Contributions -- 14. Superannuation benefits · Termination payments -- 15. Personal tax offsets -- 16. Business, employment and investment deductions · Gifts -- 17. Depreciating assets -- 18. Primary production concessions -- 19. Mining · lnfrastructure · Environmental protection -- 20. R&D · Films · Capital works · NRAS -- Residence · Source · Foreign tax offsets · Accruals taxation -- 22. Non-resident withholding · DTAs · Transfer pricing · Thin cap -- 23. Financial arrangements · TOFA -- 24. Returns · Activity statements · RBAs · Rulings -- 25. Assessment · Audit · Collection -- 26. PAYG withholding -- 27. PAYG instalments -- 28. Objections · Appeals --- 29. Penalties · Offences -- 30. Tax avoidance · Alienation of income · PSI -- 31. Tax planning · Year-end strategies -- 32. Tax Agents and BAS Agents -- 33. TFNs · ABNs -- 34. Goods and services tax -- 35. Fringe benefits tax -- 36. Payroll tax -- 37. Stamp duty -- 38. Land tax -- 39. Superannuation guarantee charge -- 40. Fuel tax credits -- 41. Pending legislation -- 42. Tax rates and tables -- 43. Capital allowance · Effective lives -- 44. Tax checklists -- 45. Tax calendar · Tax contacts |
Summary |
"The guide is designed to help practitioners, businesses and organisations quickly locate accurate answers to their tax questions. It is up to date to 31st December 2013."--Publisher's website |
Notes |
Title from CCH Online Store page (viewed May 19, 2014) |
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Part of the CCH Online Library on the IntelliConnect online information platform |
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Includes index |
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Description based upon print version of record |
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Mode of access: Internet via the World Wide Web |
Subject |
Income tax -- Australia.
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Tax returns -- Australia.
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Income tax -- Australia -- Handbooks, manuals, etc.
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Tax returns -- Australia -- Handbooks, manuals, etc.
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Genre/Form |
Online book
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Handbooks and manuals.
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Form |
Electronic book
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Author |
CCH Australia Limited, issuing body
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