Australian master tax guide.
2024
M337.11.K1 AUS 2024
Available at Brisbane
Items
Details
Title
Australian master tax guide.
Other Title
2024 Australian master tax guide
Master tax guide 2024
Master tax guide 2024
Edition
74th edition
ISBN
9781923130005 paperback
Imprint
Sydney : CCH Australia Limited, 2024.
Copyright
©2024
Language
English
Description
xxvi, 2470 pages ; 25 cm
Call Number
M337.11.K1 AUS 2024
Summary
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.
Note
Previous edition: 2023.
Bibliography, etc. Note
Includes bibliographical references and index.
Formatted Contents Note
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.
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.
Added Corporate Author
CCH Australia Limited, editor.
Record Appears in
General research collection