AUSTRALIAN TAX HANDBOOK 2021

The "Australian Tax Handbook 2021" by Robert Deutsch is a comprehensive reference book that provides detailed information on the Australian tax system. Here is a summary of the key themes, plot summary, and critical reception:

Key Themes

1. Comprehensive Coverage: The book covers the full spectrum of income tax law and related taxes in Australia, including fringe benefits tax, goods and services tax, and customs and excise duty[3].
2. Logical Chapter Arrangement: The 2021 edition features a logical chapter arrangement designed to make working life easier for practitioners. It includes clear overviews, concise explanations, and worked examples to help practitioners understand and apply tax law[1][4].
3. Tax Law Updates: The book states the law as at 1 January 2021 and covers proposed changes to tax law outstanding at that date. It provides a complete picture of the Australian tax system in a compact single volume[1].
4. Quick Reference Tools: The handbook includes quick reference tools such as tax rates and tables, checklists, and other practical analysis supported by numerous worked examples[1].

Plot Summary

The "Australian Tax Handbook 2021" does not have a narrative plot as it is a reference book. Instead, it is structured to provide a comprehensive overview of the Australian tax system, including:

• Income Tax Law: Detailed coverage of income tax law, including regulations and practices.
• Related Taxes: Comprehensive coverage of fringe benefits tax, goods and services tax, customs and excise duty, and other related taxes.
• Worked Examples: Practical analysis supported by numerous worked examples to help practitioners apply the analysis to their issues.

Critical Reception

The critical reception of the book is generally positive, reflecting its utility as a premier tax reference book. However, specific reviews are not readily available in the sources provided. The book's reputation is built on its long history of publication, starting in 1955, and its continuous updates to keep pace with developments in the tax law[1].

Author Background

Robert Deutsch is a well-known figure in the Australian tax community. He is a former Deputy President of the Administrative Appeals Tribunal (AAT) and has been an ongoing contributor to the Thomson Reuters Australian Tax Handbook. He is also the Senior Tax Counsel at The Tax Institute and has taught tax over two decades at the University of New South Wales (UNSW) as a Professor in Taxation[5].

Availability

The book is available in both print and digital formats. It can be purchased from various sources, including Thomson Reuters and Booktopia. Additionally, it is available as an eBook on Thomson Reuters' ProView™ eReader, allowing for quick access to related information from other Thomson Reuters' services[1].