Australian Master Tax Guide 2012 - 50th Edition

Australia’s leading tax reference is designed to help practitioners, businesses, other organisations and students quickly locate accurate answers to their tax questions. Whether it is being used to help prepare tax returns for the current tax year or to work out the tax issues and implications of decisions and transactions in the immediate future years, the Australian Master Tax Guide is an essential resource for anyone working in or dealing with tax. Up to date to 31 December 2011.

New this edition! The Australian Master Tax Guide now boasts an exclusive range of detailed checklists, with a separate chapter now devoted to these checklists. The 50th Edition provides seven new checklists, including Death of Taxpayer and Family Home - giving you a total of 12 - plus others which are embedded in the commentary.

2011 brought with it a raft of new and proposed tax changes. Chief among them and included in this new edition are:

• The passage of legislation to give effect to the new Research and Development (R&D) tax incentive to replace the R&D tax concession
• The new Carbon Tax
• The introduction of legislation to give effect to the new Mineral Resource Rent Tax

• A practical way to keep up to date on all the new changes to Australia’s complex tax system
• The only tax manual to cover all BAS taxes
• Useful checklists and tables, complete effective life (depreciation) tables and a calendar of key tax dates
• Cross references at the end of each CCH paragraph to more detailed information in key CCH updating services 
  

Contents Includes:

lntroduction to Australian lncome Tax

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 lncome. Exemptions
CGT. General Topics
CGT. Special Topics

SUPERANNUATION, TERMINATION
Superannuation Funds. Contributions
Superannuation Benefits. Termination Payments

PERSONAL OFFSETS, DEDUCTIONS
Personal Tax Offsets. Gifts
Business and Employment Deductions

CAPITAL ALLOWANCES, INCENTIVES
Depreciating Assets
Primary Production Concessions
Mining. lnfrastructure. Environmental Protection
R&D. Films. Capital Works. NRAS

INTERNATIONAL TAXATION
Residence. Source. Foreign Tax Offsets. Accruals Taxation
Non-resident Withholding. DTAs. Transfer Pricing

FINANCE
Financial Arrangements. TOFA

RETURNS, ASSESSMENT, PAYMENT
Returns. Activity Statements. RBAs o Rulings
Assessment. Audit. Collection
PAYG Withholding
PAYG lnstalments

DISPUTES, AVOIDANCE, TAX PLANNING
Objections. Appeals
Penalties. Offences
Tax Avoidance . Alienation of lncome. PSI
Tax Planning. Year-End Strategies

TAX AND BAS AGENTS, TFNS, ABNS
Tax Agents and BAS Agents
TFNs o ABNs

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 Legislation
Tax Rates and Tables
Capital Allowance Effective Lives
Tax Checklists
Tax Calendar. Tax Contacts

CASE TABLE, FINDINC LISTS, INDEX
Case Table
Section Finding List
Rulings Finding List
lndex

Product Includes:

One soft cover book.