Perfectly timed for the mid-year tax return period, The Australian Tax Handbook Tax Return Edition 2016 consolidates major enhancements to ensure that the content is highly relevant, easy to access and practical.
The Australian Tax Handbook Tax Return Edition 2016 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 2016.
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.
What’s New
Budget announcement to raise small business threshold to $10m
CGT roll-over relief for a small business that changes its legal structure
Look-through approach to earnout arrangements
Withholding obligation on purchasers of certain Australian CGT assets from foreign residents
Tax incentives for investments in early stage innovation companies
Superannuation changes announced in the 2016-17 Budget