Title Australian master tax guide 2017 / editor: M. Chow

Edition 60th edition Published Sydney, N.S.W. CCH Australia, 2017

Online access available from: CCH eBook lending    View Resource Record

Copies

Description 1 online resource (2528 pages) Contents 1. Introduction to Australian tax system -- 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 ; Tax 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 ; Infrastructure ; Environmental protection -- 20. R&D ; Films ; Capital works ; NRAS ; Innovation incentives - 21. Residence ; Source ; Foreign tax offsets ; Accrual taxation - 22. Non-residential withholding ; DTAs ; Transfer pricing ; Thin capitalisation -- 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 tax strategies -- 32. Tax agents and BAS agents -- 33. Tax File Numbers ; Australian Business Numbers ; Third Party Reporting -- 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 tax and superannuation legislation - 42. Tax rates and tables - 43. Capital allowance (depreciation) ; Effective life Summary "Confidently advise your clients and quickly navigate all areas of tax law with the market-leading guide to Australian tax. Access authoritative commentary, overviews, practical examples, tax planning points, checklists, tables and key tax dates quickly and easily. Incorporates the May 2016 Federal Budget measures, including a table to monitor their progress. Essential for all tax lawyers, accountants, financial advisors and payroll offices. Up to date to 30 June 2016."-- Wolters Kluwer CCH Website Notes Description based upon print version of record (published by CCH Australia, 2017) ; titleTitle from Wolters Kluwer CCH page (viewed March 2017) Includes index Subject Income tax -- Australia -- Handbooks, manuals, etc. Income tax -- Australia. Tax returns -- Australia -- Handbooks, manuals, etc. Tax returns -- Australia. Genre/Form Handbooks and manuals. Form Electronic book Author Chow, M., editor of compilation CCH Australia Limited, publisher, distributor ISBN 9780994621191 (ePub)

  Permalink