OVERVIEW

Confidently and quickly navigate all areas of tax with the Australian Master Tax Guide. Access authoritative commentary, practical examples, tax planning points, checklists and key tax dates, with ease. This edition incorporates 2021-22 Federal Budget measures. Up to date to 30 June 2021. Essential for all accountants, tax lawyers, financial advisers and payroll officers.

KEY INCLUSIONS

• A complete chapter of practical checklists, including expanded tax return preparation checklists for company, partnership and trust tax returns
• Complete effective life (depreciation) tables and calendar of key tax dates
• A comprehensive subject index and finding lists
• Practical examples and tax planning points
• Authoritative commentary on all aspects of Federal income tax (including capital gains tax), GST, FBT, fuel tax credits, superannuation, and
• Basic overviews of State taxes such as duties, payroll tax and land tax.

TABLE OF CONTENTS

• Highlights of 2021 Tax Changes
• Checklist of Tax Changes in 2021-22
• Types of Taxpayers
• Tax Accounting, Trading Stock
• Income, Capital Gains
• Superannuation, Termination Payments
• Deductions, Personal Offsets
• Capital Allowances, Incentives
• International Tax
• Financial Arrangements
• Returns, Assessment, Payment
• Disputes, Avoidance, Tax Planning
• Tax and BAS Agents, TFNs, ABNs
• Other Taxes (GST, FBT, payroll tax, stamp duty, land tax, superannuation guarantee charge and fuel tax credits), and
• Tax Rates, Checklists, Pending Legislation.