2012 & 2013 Tax Summary

This is the 93rd 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.

• 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:

INCOME TAX RATES - the rates, thresholds and tax offsets including the flood levy

INDIVIDUALS & 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 - an explanation of the tax considerations specific to trust structures, including the new ‘streaming' amendments and sample trustee distribution resolutions

PERSONAL SERVICES INCOME - entire chapter explaining the PSI rules and how they interact with other tax provisions

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

DEDUCTIONS FOR CAPITAL EXPENDITURE - depreciation strategies and the latest effective life tables

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