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With a constantly changing tax environment, Thomson Reuters’ gold standard tax and tax-related Handbooks, provide practical guidance and incorporate changes over the last 12 months.
Written by a team of experts who are active in the industry, our Tax Annuals range of publications provides content you can trust, presented in a practical context in convenient topic based volumes.
You can choose the format that best suits your way of working – book, eBook or online – or a combination.
Browse our range of 2019 mid-year annuals including:
- The Australian Tax Handbook Tax Return Edition
- Australian Trusts Tax Handbook
- Australian Superannuation Handbook
- Australian GST Handbook
- Australian CGT Handbook
- Tax Rates and Tables and much more
The Australian Tax Handbook Tax Return Edition 2019
The Australian Tax Handbook Tax Return Edition 2019 helps you reach the answers you need – fast.
Perfectly timed for the mid-year tax return period, The Australian Tax Handbook Tax Return Edition 2019 covers the wide spectrum of Australian income tax law plus related taxes such as FBT and GST.
This is the 79th print edition of the Handbook. It includes all key tax developments to 30 June 2019, including announcements in the 2019 Federal Budget. The content is highly relevant, easy to access and practical.
- Small business - instant asset write-off threshold increased to $30,000 and extended for 12 months
- Residency - significant Full Federal Court case on the meaning of permanent place of abode
- Directory penalty provisions to be extended to cover GST, LCT and WET
- Company losses - similar business test for using losses now law
- Single Touch Payroll reporting is to be extended to all employers from 1 July 2019
Australian Trusts Tax Handbook 2019-20
The Australian Trusts Tax Handbook 2019-20 is a practical guide to the rules relating to the taxation of trusts.
Current to 30 June 2019, it is streamlined to meet the needs of practitioners and advisers and brings together all the key trust tax provisions and concepts, with plain English explanations, definitions, examples, case studies, sample trust deed clauses, tips and alerts.
There are also step-by-step guides to calculating the income and net income of a trust; streaming capital gains and franked distributions; making effective trust distributions; and drafting distribution minutes.
- New chapter on the CGT small business concessions, including commentary on the recent amendments to the basic conditions applying to trust interests and shares
- New Commentary updates including ATO rulings and determinations and cases
Australian Superannuation Handbook 2019-20
The superannuation industry has been reshaped by recent reforms that have added further complexity to an already complicated system. New restrictions mean that accountants and other professional advisers need a working knowledge of the latest changes to guide their clients through the maze of provisions.
Current to 1 July 2019, the Australian Superannuation Handbook 2019-20 is an essential companion for tax practitioners to help comply with the latest superannuation regulatory requirements.
- Reforms from the Banking Royal Commission
- Navigating contribution rules and carry forward of unused caps
- Pension transfer balance cap and reporting obligations
- Estate planning for death benefits – tips from recent cases
- SMSF borrowings – pending changes and ATO compliance focus
- 2019-20 Federal Budget – contributions flexibility around retirement
The Essential SMSF Guide 2019-20
Providing practical guidance on the ongoing operational and administrative issues of an SMSF, The Essential SMSF Guide 2019-20 covers the broad range of SMSF issues including the taxation implications of the investment rules, designing a pension and the payment of benefits.
To help readers understand the wider nature of SMSFs, the Guide covers related topics such as aged care, bankruptcy and the financial planning process for SMSF Trustees and a practical toolkit containing over 90 documents and templates, including relevant ATO and ASIC documents. Endorsed by Chartered Accountants Australia and New Zealand, The Essential SMSF Guide 2019-20 is a must have guide for a comprehensive, yet highly practical insight.
- Impact of the superannuation changes in the 2018 and 2019 Federal Budgets including details of ATO administrative guidance
- Commentary on latest Court and administrative tribunal cases
- Latest ATO rates and thresholds
Australian GST Handbook 2019-20
The Australian GST Handbook 2019-20 comprehensively explains the operation of the GST system, covering all aspects of the GST legislation and its relationship with other taxes, including income tax and CGT.
The Handbook focuses on practical explanations of the GST system, with a critical appraisal of key GST legislation, rulings and cases. Solid understanding of all areas is facilitated by overviews and worked examples. It has a depth of coverage and analysis not matched by other GST guides.
Written from practical GST experience, the Handbook is indispensable to practitioners and students alike. The 2019-20 edition is up-to-date to 1 August 2019.
- Rewrite of Division 84 (the reverse charge rules)
- Impact of the low-value imported goods rules
- Remission of GST on sales of new residential premises
- Treatment of digital currencies and foreign currencies in the BAS
- Recovery of taxpayer debt (and refunds)
Australian CGT Handbook 2019-20
Authored by Gordon Cooper Chris Evans and Ann Kayis-Kumar, the Australian CGT Handbook 2019-20 offers a comprehensive coverage of the Australian capital gains tax provisions, together with realistic examples, crucial practical tips and warnings.
- Full coverage of all 2019 CGT Budget changes and the latest updates on previously announced legislative measures
- Analysis of the circumstances of foreign resident beneficiaries of Australian resident trusts that make capital gains
- New Tax Office guidance on data matching initiatives on share transactions, and an up to date analysis of the CGT compliance focus of the Tax Office
- Commentary on recent cases involving CGT or valuation issues
Tax Rates & Tables 2019
A single volume reference guide that combines comprehensive coverage of Australian tax rates, Tax Rates & Tables 2019 offers a wealth of practical information and tools. Focused on both tax returns and tax planning, it includes rates for both the 2018-19 and 2019-20 financial years, where available. The clear, succinct and easy-to-use rates and tables are logically organised in subject groups. Concise explanations and commentary of developments through the year are provided.
Tax Rates & Tables 2019 improves your productivity by ensuring you:
- Quickly calculate rebates and locate specific tax rates
- Key tax data for tax return preparation is easy-to-use and quick to find
- Correctly used and applied rates
- Have the latest rates and tables when you need them most
- Enhance your understanding with commentary, tips and notes
- Stay up to date with the changes and how these impacts your calculations.
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Tax Guide 2019
Thomson Reuters’ Tax Guide 2019 is the cost-effective way to enhance your client relationships. Give your clients fast, timely access to key tax data in one concise resource and highlight your commitment to making their working life easier.
Tax Guide 2019 is available in your choice of three annual subscriptions.
- 2019-20 Federal Budget Announcements
- Developments to Watch in 2019-20
- 2018-19 and 2019-20 (where available) tax rates, tables, rebates and thresholds
- 2019 Tax Calendar
Desktop Tax Rates & Tables 2018-19
Desktop Tax Rates & Tables 2018-19 is a handy eight panel guide that offer key tax data to your clients. Updated to include rates current to 1 June 2019, they are an indispensable aid for quick access to the most commonly used tax rates, Medicare levy rebates, depreciation, FBT, superannuation and more.
They can be customised to carry your branding, providing you with an effective promotional tool. Personalised versions with your branding are available for orders of 500 or more.
Experience our Digital Solutions
Whether in your office, in meetings or on the go – you can’t go past Thomson Reuters digital research solutions for convenient, accessible tax content on hand whenever and wherever you need.
Specifically designed for professionals like you, find your answers faster on Thomson Reuters Checkpoint and ProView.
Having a source of information you can trust is essential. Checkpoint enables you to have the knowledge resources and expertise to make informed decisions on your tax issues in one convenient location.
Premier eBook experience for professionals on the go worldwide. ProView provides the most familiar book-like experience with all the advantages of digital authoritative content.
Are you a member of a professional association? If so, you may be entitled to a discount on some of these products. Simply contact your professional association for discounts available to you, and to obtain your promotional code.