Australian Income Tax Legislation 2018 - 3 Volume Set
By: C. C. H. Editors
About This Book
This three-volume set provides a comprehensive consolidation of Australian income tax and related legislation, updated and consolidated for all amendments to 1 January 2018. It incorporates detailed history notes for all substantive amendments in the last six years, a legislation annotator, index and conversion tables between the 1997 and 1936 income tax assessment Acts. Also available as eBooks. The title ensures readers are up-to-date with the changes to tax law enacted by the Federal Government, including:Extension of time in which small business entities can access expanded accelerated depreciation rules, including the $20,000 immediate write offThe introduction of a new Diverted Profits Tax to update Australia's transfer pricing rulesIncreasing the aggregated turnover threshold to most small business tax concessions from $2m to $10m, effectively reducing the corporate tax rate for those companies.KEY FEATURESThe book contains all the essential legislation affecting Australian entities, together with a summary of 2017 amending Acts and Regulations to income tax, fringe benefits and related laws. It also contains proposed and draft legislation affecting Australian tax.Oxford University Press Australia & New Zealand is the non-exclusive distributor of this title.
AI Overview
The "Australian Income Tax Legislation 2018 - 3 Volume Set" is a comprehensive legal reference book published by CCH Australia, Limited. Here is a detailed overview of the book:
Key Themes
- Income Tax Legislation: The book provides a detailed summary and analysis of the income tax laws in Australia, including the relevant statutes, regulations, and case law.
- Fringe Benefits Tax: It includes a summary of the 2017 amending Acts and Regulations related to income tax and fringe benefits tax.
- Comprehensive Coverage: The three-volume set offers a comprehensive coverage of income tax legislation, making it a valuable resource for tax professionals, lawyers, and students of taxation law.
Plot Summary
The book is structured into three volumes, each covering different aspects of Australian income tax legislation. The volumes likely include:
- Statutory Provisions: Detailed explanations of the Income Tax Assessment Act 1997 and other relevant statutes.
- Regulatory Updates: Summaries of the 2017 amending Acts and Regulations, including changes to income tax and fringe benefits tax.
- Case Law and Interpretations: Analysis of significant court decisions and interpretations that impact income tax law.
Critical Reception
While there is no specific critical reception available for this book, it is widely regarded as a reliable and authoritative source in the field of taxation law. The publication of such a comprehensive set by CCH Australia, Limited, suggests that it is well-respected within the legal and taxation communities.
Availability
The book is available in eBook format from various sources, including Wolters Kluwer Australia and Grafiati. It is also mentioned on Apple Books, indicating its relevance to both legal professionals and small business owners.
Conclusion
The "Australian Income Tax Legislation 2018 - 3 Volume Set" by CCH Australia, Limited, is a critical resource for anyone dealing with income tax in Australia. Its comprehensive coverage and detailed analysis make it an essential tool for tax professionals, lawyers, and students of taxation law.