Full Record

List of abbreviations -- Highlights of 2024 Tax Changes -- Checklists of tax changes -- 2024-25 -- Tax calculators -- 1. Introduction to Australian Tax System -- 2. Individuals -- 3. Companies -- 4. Dividends - Imputation -- 5. Partners and Partnerships System -- 6. Trustees - Beneficiaries - Deceased Estates -- 7. Small Business Entities -- 8. Consolidated Group -- 9. Tax Accounting - Trading Stock -- 10. Assessable Income - Tax Exemptions -- 11. Capital Gains Tax General Topics -- 12. Capital Gains Tax - Special Topics -- 13. Superannuation Funds - Contributions -- 14. Superannuation Benefits - Termination Payments -- 15. Personal Tax Offsets -- 16. Business, Employment and Investment Deductions - Gifts -- 17. Depreciating Assets -- 18. Primary Production Concessions -- 19. Mining - Infrastructure - Environmental Protection - -20 R&D - Films - Capital Works - NRAS - Innovation incentives -- 21. Residence - Source - Foreign Tax Offsets - Accruals Taxation -- 22 Non-resident Withholding - DTAs - Transfer Pricing - Thin Capitalisation -- 23 Financial Arrangements -- TOFA -- 24 Returns - Activity Statements - RBAs - Rulings -- 25. Assessment - Audit - Collection -- 26. PAYG Withholding -- 27. PAYG Instalments -- 28. Objections -Appeals -- 29. Penalties - Offences -- 30. Tax Avoidance ? Alienation of Income - PSI -- 31. Tax Planning - Year End Tax Strategies -- 32. Tax Agents and BAS Agents -- 33. Tax File Numbers - Australian Business Numbers - Third Party Reporting -- 34. Goods and Services Tax -- 35. Fringe Benefits Tax -- 36 Payroll Tax -- 37. Stamp Duty -- 38. Land Tax -- 39. Superannuation Guarantee Charge -- 40. Fuel Tax Credits -- 41. Pending Tax and Superannuation Legislation -- 42. Tax Rates and Tables -- 43. Capital Allowances (Depreciation) - Effective Life -- 44. Tax Checklists -- 45. Tax Calendar -- Case table -- Decisions of Boards of Review and AAT -- Section Finding List -- Rulings Finding List -- index.