The Australian Tax Handbook - Tax Return Edition 2014 consolidates major enhancements to ensure that the content is highly relevant, easy to access and practical. The Handbook helps you reach the answers you need - fast. The new edition still covers the wide spectrum of Australian income tax law plus related taxes, and includes all key tax developments to 30 June 2014.
Whether you are a professional in a large organisation or small firm, or a student coming to grips with the Australian tax system, you will benefit from the Handbook's clear overviews, practical analysis and related examples by expert practitioner authors. Handy tables of rates, calendars and checklists reduce the time you need to spend on keeping track of changing detail. Incorporating key developments arising from the 2014 Federal Budget, this edition also includes commentary on: Temporary deficit levy of 2% for incomes over $180,000; FBT rate increase due to the deficit levy; Dependant tax offsets to be abolished except for the dependant (invalid and carer) offset; Mature age worker offset to be abolished; Reduction in R&D offset rates.
