Australian master tax guide.

Sydney : CCH Australia Limited, 2022.

70th edition

199741

Income tax -- Australia.

Tax returns -- Australia.

Income tax -- Handbooks, manuals, etc. -- Australia.

Tax returns -- Handbooks, manuals, etc. -- Australia.

Taxation -- Law and legislation -- Australia.

Highlights of 2021 tax changes

1. Introduction to Australian Tax System

2. Individuals

3. Companies

4. Dividends - Imputation System

5. Partners and Partnerships

6. Trustees - Beneficiaries - Deceased Estates

7. Small Business Entities

8. Consolidated Groups

9. Tax Accounting - Trading Stock

10. Assessable Income - Tax Exemptions

11. Capital Gains Tax - General Topics

12. Capital Gains Tax - Special Topics

13. Superannuation Funds - Contributions

14. Superannuation Benefits - Termination Payments

15. Personal Tax Offsets

16. Business, Employment and Investment Deductions - Gifts

17. Depreciating Assets

18. Primary Production Concessions

19. Mining - Infrastructure - Environmental Protection

20. R & D - Films - Capital Works - NRAS - Innovation Incentives

21. Residence - Source - Foreign Tax Offsets - Accruals Taxation

22. Non-resident Withholding - DTAS - Transfer Pricing - Thin Capitalisation

23. Financial Arrangements - TOFA

24. Returns - Activity Statements - RBAs - Rulings

25. Assessment - Audit - Collection

26. PAYG Withholding

27. PAYG Instalments

28. Objections - Appeals

29. Penalties - Offences

30. Tax Avoidance - Alienation of Income - PSI

31. Tax Planning - Year End Tax Strategies

32. Tax Agents and BAS Agents

33. Tax File Numbers - Australian Business Numbers - Third Party Reporting

34. Goods and Services Tax

35. Fringe Benefits Tax

36. Payroll Tax

37. Stamp Duty

38. Land Tax

39. Superannuation Guarantee Charge

40. Fuel Tax Credits

41. Pending Tax and Superannuation Legislation

42. Tax Rates and Tables

43. Capital Allowances (Depreciation) Effective Life

44. Tax Checklists

45. Tax Calendar

Case Table

Decisions of Boards of Review and AAT

Section Finding List

Rulings Finding List.

The Australian Master Tax Guide is Australia’s leading tax handbook. Professionals rely upon the Guide for clear, concise, and current commentary covering the full scope of Australian taxation law.The 2022, 70th edition of the Australian Master Tax Guide will be updated to 31 December 2021 and will contain tax law developments that occurred in 2021. Key Features: Authoritative commentary on all aspects of Federal income tax (including capital gains tax), GST, FBT, fuel tax credits and superannuation. 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. Basic overview of State taxes such as duties, payroll tax and land tax. A comprehensive subject index and finding lists. - Publisher's website.

Previous edition: 2021.

Includes bibliographical references and index.

2022 Australian master tax guide

Master tax guide 2022

9781922509352

xxvi, 2437 pages ; 25 cm