Australian master tax guide.

Sydney : CCH Australia Limited, 2024.

74th edition

201593

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 2023 tax changes

Checklist of tax changes taking effect in 2023-24

1. Introduction to Australian Tax System

Types of Taxpayer

2. Individuals

3. Companies

4. Dividends - Imputation System

5. Partners and Partnerships

6. Trustees - Beneficiaries - Deceased Estates

7. Small and medium business entities

8. Consolidated Groups

Tax accounting, Stock

9. Tax Accounting - Trading Stock

Income, Capital gains

10. Assessable Income - Tax Exemptions

11. Capital Gains Tax - General Topics

12. Capital Gains Tax - Special Topics

Superannuation, Termination

13. Superannuation Funds - Contributions

14. Superannuation Benefits - Termination Payments

Personal offsets, Deductions

15. Personal Tax Offsets

16. Business, Employment and Investment Deductions - Gifts

Capital allowances, Incentives

17. Depreciating Assets

18. Primary Production Concessions

19. Mining - Infrastructure - Environmental Protection

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

International taxation

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

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

Finance

23. Financial Arrangements - TOFA

Returns, Assessment, Payment

24. Returns - Activity Statements - RBAs - Rulings

25. Assessment - Audit - Collection

26. PAYG Withholding

27. PAYG Instalments

Disputes, Avoidance, Tax planning

28. Objections - Appeals

29. Penalties - Offences

30. Tax Avoidance - Alienation of Income - PSI

31. Tax Planning - Year End Tax Strategies

Tax and BAS agents, TFNs, DINs, ABNs

32. Tax Agents and BAS Agents

33. Tax File Numbers - Director Identification numbers - Australian Business Numbers - Third Party Reporting

Other taxes

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

Tax rates, Checklists, Pending legislation

41. Pending Tax and Superannuation Legislation

42. Tax Rates and Tables

43. Capital Allowances (Depreciation) - Effective Life

44. Tax Checklists

45. Tax Calendar

Cases table, Finding lists, Index

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 2024, 74th edition of the Guide contains: 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, and a comprehensive subject index and finding lists. The 2024, 74th edition of the Guide is updated to include tax law developments that occur up to 31 December 2023. - Publisher's website.

Previous edition: 2023.

Includes bibliographical references and index.

2024 Australian master tax guide

Master tax guide 2024

9781923130005

xxvi, 2470 pages ; 25 cm