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.
- Progressively increasing the income tax rate thresholds in 2018/19, 2022/23 and 2024/25;
- 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.
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*Please note this is a 2019 title and is not valid for the SAVE18 50% OFF Flash Sale