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THE AUSTRALIAN TAX HANDBOOK 2021
Published continuously since 1955, The Australian Tax Handbook is a convenient volume covering the full spectrum of income tax law and related taxes.
The logical chapter arrangement focuses on making working life easier for practitioners and highlights all the important changes over the last 12 months. With clearly set out core tax principles supported by numerous worked examples and greater depth of coverage, ensures the tax system is easier to understand and apply in practice.
What's New in 2021?
- 2022-23 tax cuts brought forward to 2020-21
- Immediate full expensing for post-2020-21 Budget capital assets until 30 June 2022
- New temporary loss carry back for companies - for losses incurred in 2019-20, 2020-21 or 2021-22
- Some small business concessions extended to medium businesses (turnover $10m-$50m)
- JobKeeper scheme for employers and other business participants extended to 28 March 2021
- Claims for expenses by people working at home because of the COVID-19 crisis simplified.
GST LEGISLATION PLUS 2021
GST legislation is complex and difficult to apply and interpret, even for experts and there is sometimes insufficient guidance for many of the important provisions. GST Legislation PLUS 2021 addresses the shortfall. It is the must-have resource for those who need to understand and interpret the GST law, and need to find the right information fast.
What's New in 2021?
- Director ID legislation implemented
- Estimates regime extended to GST (PCG)
- Creditable acquisitions in a transaction accounts business – new rulings and PCG schedule
- Securitisation arrangements (updated GSTR)
- GST and motor vehicles – major ruling update
- Recent legislative determinations covering: waiver of tax invoices; third party adjustment notes; margin scheme; and cars supplied to disabled persons
- New Cases covering: sales of residential property by charity (Melbourne Apartment); interest on overpaid GST (ATO loses appeal – Travelex); input tax credit and 4 year rule (TKGY); casino’s rebates and global GST (Crown); land subdivided and sold off over 50 years (San Remo).
AUSTRALIAN TAX LEGISLATION 2021
Book: Volume 1-3
Price $324.50 inc GST
Book: Volume 4
Price $166.50 inc GST
Australian Tax Legislation 2021 consolidates all essential income tax and related legislation and amendments in force as at 1 January 2020 in convenient volumes. Set out in an easy-to-follow, logical layout, with history notes to aid interpretation of tax laws, you can choose from either the 3-volume income tax legislation set, the 4-volume set which includes tax and superannuation or purchase volume 4 (superannuation) separately.
- Concise history notes for all recent amendments to tax and related legislation
- Logical, convenient organisation with fully consolidated index (volume 3) and superannuation index (volume 4), and subsection headings where appropriate
- Structured layout and accessibility for users
- Various acts including ITAA 1936 and ITAA1997, Tax Administration Act 1953, Superannuation Industry (Supervision) Act 1993, International Tax Agreements 1953 and Australia’s Double Tax Treaties.
Australian Tax Legislation Volume Content
- VOLUME 1 - ITAA 1997, pending legislation (if appropriate)
- VOLUME 2 - ITAA 1997, Administration, Taxation offences, FBT
- VOLUME 3 - ITAA 1936, Rating Acts, International tax agreements, financial transaction reports, overpayments and early payments, Main consolidated index
- VOLUME 4 - Australian Superannuation Legislation
HANDBOOKS & GUIDES
AUSTRALIAN CGT HANDBOOK
Well-respected guide, with comprehensive coverage of CGT provisions, examples and practical tips.
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AUSTRALIAN TRUST TAX HANDBOOK
Practical guide to the rules relating to the taxation of trusts.
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TAX RATES & TABLES
Comprehensive coverage of Australian tax rates logically organised in subject groups.
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