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The Australian Master Tax Guide is Australia's leading tax reference manual.
Now in its 56th edition, it has been continually refined to help practitioners, businesses, other organisations and students quickly locate accurate answers to their tax questions.
About this updated edition
This practical and comprehensive new edition incorporates the continuing flow of changes of practical significance that are a product of our complex tax system.
Designed for use by tax practitioners, lawyers, accountants, taxpayers, corporations and business organisations, and students, the Guide is highly practical and includes:
- handy checklists and tables, complete effective life (depreciation) tables and calendar of key tax dates,
- updated practical examples and tax planning points,
- a useful table tracking the progress of Federal Budget measures,
- expanded tax return preparation checklists for company, partnership and trust tax returns which link to commentary in the Guide and to the relevant parts of the ATO instructions, and
finding lists and a comprehensive index.
Content in this edition includes:
- the current status and explanations of the government's budget measures, and announced tax and super changes,
- details of proposed changes to the taxation of benefits under employee share schemes,
- changes to the treatment of excess non-concessional superannuation contributions, and
- changes in tax and super rates and levies for 2014/15, and proposed changes for 2015/16.
You will find the most significant tax changes highlighted at the beginning of the book. Legislation that is pending (including all the latest amendments) is monitored in a separate chapter with cross-references to the discussion in the substantive chapters.
Whether you use the Guide to help prepare tax returns for the current tax year, or to work out the tax issues and implications of decisions and transactions, the Australian Master Tax Guide is an essential resource for anyone working in or dealing with tax.