Author Description

Updated with all developments to 1 July 2009 for maximum convenience at peak tax return time! Specifically designed for the mid-year tax return peak period, the Australian Tax Handbook - Tax Return Edition covers a wide spectrum of income tax law and related taxes and includes all key tax developments to the end of the 2008-09 financial year. Written by authors whose collective experience is unsurpassed, the Australian Tax Handbook - Tax Return Edition 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.Some of the changes that will be covered by the 2009 Tax Return Edition include: an introduction to the new Tax Agents and BAS Agents Regime; explanation of increased access to the small business CGT concessions under the Tax Laws Amendment (2009 Measures No 2) Bill 2009; guidance on the proposed Temporary Investment Allowance introduced by the Tax Laws Amendment (Small Business and General Business Tax Break) Bill 2009, and discussion of the new TOFA measures and their application to financial arrangements from as early as 1 July 2009.