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Australian Income Tax Legislation 2017: Tax Year-End - 3 Volume Set eBook


$220.00 (inc GST)

This three-volume set provides a comprehensive consolidation of Australian income tax and related legislation, updated and consolidated for all amendments to 1 July 2017.

A complete and easy-to-read set, incorporating all relevant income tax and related legislation together with detailed history notes for all substantive amendments in the last six years, a legislation annotator, index and conversion tables between the 1997 and 1936 tax assessment Acts.


Includes amendments to:

  • establish a remedial power for the Commissioner of Taxation to allow for a more timely resolution of certain unforeseen or unintended outcomes in the taxation laws; 
  • allow primary producers to access income tax averaging 10 income years after choosing to opt out, instead of that choice being permanent; 
  • impose a $1.6 million cap on the amount of capital that can be transferred to the tax-free earnings retirement phase of superannuation; 
  • introduce additional income tax rules on recipients of certain defined benefit income streams in excess of $100,000 per annum and reduce the threshold at which high-income earners pay Division 293 tax on their concessional taxed contribution to superannuation to $250,000; 
  • reduce the annual concessional contributions cap to $25,000 and the annual non-concessional contributions cap to $100,000; 
  • remove the anti-detriment deduction; 
  • remove the requirement that an individual must earn less than 10 per cent of their income to be able to claim a deduction for personal superannuation contributions; 
  • enable catch-up concessional contributions; 
  • extend the spouse superannuation tax offset and amend the earnings tax exemption for complying superannuation funds, retirement savings account providers and life insurance companies.

Prices are shown in AUD and include GST | Copyright © 2016 Wolters Kluwer