
This is the 92nd 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.
Click here to view Table of Contents & Index.
Download a user manual for the Electronic Tax Summary here.
The 2011 & 2012 edition is your complete guide to:
INCOME TAX RATES – the rates, thresholds and tax offsets including the flood levy
INDIVIDUALS & CONTRACTORS – comprehensive list of eligible deductions
SUPERANNUATION – the contribution rules, an explanation as to how benefits are taxed and the latest on limited recourse borrowings by superannuation funds
CAPITAL GAINS – capital gains tax explained, including 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 – a complete chapter explaining the tax considerations specific to trust structures, including the new ‘streaming’ amendments which apply to the 2010-11 year
PERSONAL SERVICES INCOME – entire chapter explaining the PSI rules and how they interact with other tax provisions
FRINGE BENEFITS TAX – a comprehensive guide to FBT, including reporting requirements and salary sacrifice examples
PAYROLL TAX – practical state-by-state guide
DEDUCTIONS FOR CAPITAL EXPENDITURE – depreciation strategies and the latest effective life tables
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
