Author Description

Written by authors whose collective experience is unsurpassed, the AUSTRALIAN TAX HANDBOOK 2008 provides practical insights, analysis and depth of coverage second to none. It is logically structured, and cross-referenced with clear overviews, concise explanations and worked examples to make the tax system easier to understand and apply in practice. Current to 1 January 2008, the '08 edition provides a full examination of the new Better Super system, changes to the CGT small business concessions, the extension to all small business entities of the capital allowance and trading stock concessions and the "relaxation" of the family trust and Div 7A deemed dividend rules. Throughout the year, the Australian Tax Handbook online keeps pace will track both the TOFA and the tax agent reforms and report on all other tax-related bills, rulings, determinations, cases and announcements.