This Australian Income Tax Legislation three-volume set provides a comprehensive consolidation of Australian income tax and related legislation, covering all amendments to 1 January 2019, including. 

• Introduction of a low and middle income tax offset to reduce the tax payable by low and middle income tax offset to reduce the tax payable by low and middle income earners in the 2018/19, 2019/20, 2020/21 and 2021/22 income years, and;
• Ensuring that a corporate tax entity will not qualify for the lower corporate tax rate if more than 80 per cent of its assessable income is income of a passive nature.

Please note:
These titles are currently only available in eBook format as the hard copy format is currently out of stock.