The Australian Tax Handbook
By: M.L. Friezer
Annually updated publication on the Australian tax system. It covers the full spectrum of income tax law and details of other taxes, e.g. capital gains tax, deductions, international taxation, anti-avoidance provisions, fringe benefits tax and tax planning. This edition states the law as at 1 January 2018.
AI Overview
"The Australian Tax Handbook" is a comprehensive reference guide to the Australian tax system, authored by Robert L. Deutsch, M. L. Friezer, and other contributors. Here is a detailed overview of the book:
Key Themes
- Income Tax Law: The book provides a thorough coverage of income tax law, including its regulations and practices.
- Related Taxes: It also covers other related taxes in Australia, offering a complete picture of the Australian tax system.
- Logical Chapter Arrangement: The handbook is organized in a logical manner, making it easier for practitioners to navigate and understand the tax system.
- Worked Examples: The book includes numerous worked examples to help practitioners apply the tax principles in practice.
- Important Changes: It highlights all the important changes in tax law over the last 12 months, ensuring practitioners are up-to-date with the latest developments.
Plot Summary
The book does not have a narrative plot but rather serves as a reference guide. It is structured to provide clear overviews, concise explanations, and practical analysis of various tax topics. The content is designed to help practitioners gain a practical understanding of tax law and its application to a wide range of client tax issues.
Critical Reception
While there is no specific critical reception available for the book, it is widely recognized as Australia's leading tax reference guide. The continuous publication since 1955 and the comprehensive coverage of income tax law and related taxes have made it a premier tax research book in the market.
Features and Benefits
- Comprehensive Coverage: The handbook covers the full spectrum of income tax law and related taxes in a concise, easy-to-read format.
- Quick Reference Tools: It includes quick reference tools such as tax rates and tables, checklists, and worked examples.
- Logical Organisation: The tiered commentary with clear overviews and introductions leads to deeper analysis of specific tax topics, making it easy to navigate.
- Practical Analysis: The book provides practical analysis supported by numerous worked examples, helping practitioners easily apply the analysis to their issues.
- Updates: The online version is updated quarterly to keep pace with developments throughout the year.
Availability
The book is available in both print and digital formats. The digital version can be accessed through Thomson Reuters' ProView™ eReader, and it is also available on VitalSource with built-in study tools and offline access.