Australian Master Tax Guide 2012

Front Cover
CCH Australia Limited, 2012 - Business & Economics
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Contents

Personal Tax Offsets Gifts
795
Business and Employment Deductions
851
Bonus shares 3265
959
Depreciating Assets
989
Primary Production Concessions 1043
1043
Mining Infrastructure Environmental Protection 1075
1075
Residence Source Foreign Tax Offsets Accruals Taxation 1147
1147
Nonresident Withholding DTAs Transfer Pricing 1201
1201

Companies
56
Short period return and accounting period change 3050
63
COT rules for companies owned by certain trusts 3110
71
COMPANY BAD DEBT DEDUCTIONS
78
Companies 55
85
Dividends Imputation System
117
Dividends
118
Excessive payments to shareholders directors and associates 4220
135
TransTasman triangular imputation rules 4490
141
Franking period 4670
147
Partners and Partnerships
179
Trustees Beneficiaries Deceased Estates
199
Minor beneficiaries etc 6210
224
Fixed trusts 6263
230
Family trusts 6266
237
TAX EXEMPT BENEFICIARIES
243
Effect of taxing a corporate unit trust as a company 6300
249
Small Business Entities
253
Consolidated Groups
285
Introduction
286
TAX ACCOUNTING STOCK 9 Tax AccountingTrading Stock
335
Assessable Income Exemptions
365
CGT General Topics
461
CGTSpecial Topics
571
Superannuation Funds Contributions
659
Superannuation Benefits Termination Payments
739
Financial Arrangements TOFA 1245
1245
Returns Activity Statements RBAs Rulings 1309
1309
Assessment Audit Collection 1331
1331
Objections Appeals 1459
1459
PenaltiesOffences 1489
1489
Tax Avoidance
1516
What was the dominant purpose? 30170
1523
Cancellation of tax benefits 30180
1529
PERSONAL SERVICES INCOME REGIME
1535
The 80 rule and additional tests 30670
1542
TRANSFER OF RIGHTS TO RECEIVE INCOME
1550
Tax AvoidanceAlienation ofIncome PSI 1515
1553
Tax Planning Year
1554
Avoid deriving assessable amounts 31120
1560
Averaging for primary producers 31240
1566
Contracting with associated taxpayers 31370
1572
TaxAgentsand BASAgents 1591
1607
GoodsandServicesTax 1619
1735
Land Tax 1745
1745
Superannuation Guarantee Charge 1753
1753
PendingLegislation 1793
1801
CapitalAllowanceEffectiveLives 1863
2021
Tax Calendar Tax Contacts 2057
2057
Case Table 2071
2071
Section FindingList 2101
2149
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