Perfectly timed for the mid-year tax return period, The Australian Tax Handbook Tax Return Edition 2013 consolidates major enhancements to ensure that the content is highly relevant, easy to access and practical. The Australian Tax Handbook Tax Return Edition 2013 helps you reach the answers you need - fast.
The new edition still covers the wide spectrum of Australian income tax law plus related taxes, and includes all key tax developments to 30 June 2013. Whether you are a professional in a large organisation or small firm, or a student coming to grips with the Australian tax system, you will benefit from the Handbook's clear overviews, practical analysis and related examples by expert practitioner authors. Handy tables of rates, calendars and checklists reduce the time you need to spend on keeping track of changing detail.
Key developments featured in this edition include: company carry back losses; strengthened Part IVA (general anti-avoidance) provisions; foreign residents accessing the general 50% CGT discount; consolidating many of the dependant offsets into one new offset - the Dependant (Invalid and Carer) offset; cap on amount claimed for self-education expenses; phasing out of medical expenses offset; higher concessional contributions cap for people aged 60 or over; new transfer pricing rules.
