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2011 & 2012 Tax Summary

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.

Benefits to the user include:

• Find the information you require quickly - comprehensively indexed
• Helps you solve both everyday and complex tax questions - 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 - tax tables, rebates and offsets

Click here to view Table of Contents & Index.

Download a user manual for the Electronic Tax Summary here. 

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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