2013 & 2014 Tax Summary

The Tax Summary 2014-15 is now available for pre-order. 

Click here to order today and ensure you receive your copy as soon as it is available in early-August.

Reminder: Taxpayers Australia Members automatically receive a copy as part of membership.


This is the 94th edition of the Tax Summary. Its trademark plain-English approach makes it essential reading for all taxpayers seeking information and tools to ensure they pay the right amount of tax and not a cent more.

Benefits to the user include:

  • Find the information you require quickly - comprehensively indexed
  • Helps you solve both everyday as well as complex tax questions with lots of practical examples - well established as one of the most complete guides to Australia's complex tax system
  • Provides tax saving tips and strategies, as well as traps to be avoided - informative and practical
  • Handy reference tools at your fingertips - PAYG withholding tax tables, rebates and offsets, depreciation schedules, travel claims and much more

Click here to view Table of Contents & Index.

Download a user manual for the Electronic Tax Summary here

Get your Tax Summary here:

Tax Summary - Paper version (log in for member pricing)
Tax Summary - eBook version (log in for member pricing)
Electronic Tax Summary - Members download here
Electronic Tax Summary - Non-members purchase here
Tax Summary Preview - Free sample including chapter 13

The 2013 & 2014 edition is your complete guide to:

  • INCOME TAX RATES - the rates, thresholds and tax offsets
  • INDIVIDUALS AND CONTRACTORS - comprehensive list of eligible deductions
  • SUPERANNUATION - the contribution rules, how benefits are taxed, the latest on limited recourse borrowings, and the draft tax ruling regarding pensions  
  • CAPITAL GAINS - capital gains tax explained, including the Small Business CGT Concessions
  • INVESTMENT PROPERTY - tax implications of owning rental property
  • RETIREMENT - planning for retirement, including the age pension
  • INVESTORS - the income and deductions affecting investors
  • SMALL BUSINESS ENTITIES - a complete chapter devoted to small business entities and tax concessions unique to them
  • BUSINESS DEDUCTIONS - comprehensive guide to business deductions
  • TRUSTS - the tax considerations specific to trusts, including (streaming and non-streaming) sample trustee distribution resolutions
  • PERSONAL SERVICES INCOME - an explanation of the PSI rules and how they interact with other tax provisions
  • DEDUCTIONS FOR CAPITAL EXPENDITURE - depreciation strategies and the latest effective life tables
  • FRINGE BENEFITS TAX - a comprehensive guide to all aspects of FBT and salary sacrifice arrangements
  • GST - an overview of the GST system and detailed commentary on specific topics
  • PAYROLL TAX - practical state-by-state guide

Here's what others have to say about the Tax Summary:

‘An essential reference book, the Tax Summary's clear presentation of complex taxation issues is of great benefit when face-to-face with clients.' - ROB HURRELL, RDL.ACCOUNTANTS

‘The Tax Summary is an excellent reference for solving most tax questions as well as providing useful summaries on complex matters requiring further research.' - MICHAEL GRASSO, MICHAEL GRASSO PTY LTD

‘The Tax Summary provides a detailed and clear overview of Australian tax law as   well as practical examples and strategies' - NOEL RONAN, MOR ACCOUNTANTS