Australian Income Tax Legislation 2012 Vol 2

AUSTRALIAN TAX LEGISLATION 2012 Volumes 1-3 consolidates all essential income tax legislation and amendments in force as at 1 January 2012 and includes history notes to aid interpretation of tax laws, all in a single package. CONTENTS: VOL 1 - ITAA 1997; VOL 2 - ITAA 1997, Administration, Taxation offences, FBT, financial transaction reports, overpayments and early payments, pending legislation (if appropriate); VOL 3 - ITAA 1936, Rating Acts, International tax agreements, Main consolidated index.

This three-volume set provides a comprehensive consolidation of Australian income tax and related legislation, updated and consolidated for all amendments to 1 January 2017.Key Features:A complete and easy-to-read set, incorporating all relevant income tax and related legislation together with detailed history notes for all substantive amendments in the last six years, a legislation annotator, index and conversion tables between the 1997 and 1936 tax assessment Acts.Oxford University Press Australia & New Zealand is the non-exclusive distributor of this title.

A comprehensive consolidation of Australian income tax and related legislation, updated and consolidated for all amendments to 1 January 2012.

"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. 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 off ; The introduction of a new Diverted Profits Tax to update Australia's transfer pricing rules ; Increasing the aggregated turnover threshold to most small business tax concessions from $2m to $10m, effectively reducing the corporate tax rate for those companies."--publisher's web site.