2019 MID-YEAR TAX ANNUALS - Content and analysis you can trust - Thomson Reuters Tax & Accounting
←
→
Page content transcription
If your browser does not render page correctly, please read the page content below
2019
MID-YEAR
TAX ANNUALS
Content and analysis
you can trust
THE AUSTRALIAN
TAX HANDBOOK
TAX RETURN EDITION
AUSTRALIAN
TRUSTS TAX HANDBOOK
AUSTRALIAN
SUPERANNUATION HANDBOOK
AUSTRALIAN
GST HANDBOOK
AUSTRALIAN
CGT HANDBOOK
86%
of firms are worried that the constant
changing of taxation rules is putting
them and their clients at risk of
non-compliance.1
Checkpoint Online
Subscriptions
When you need to find answers to your Cut through 10,000’s of online results.
tax questions quickly, Thomson Reuters’ In a digital era where information is freely available
leading range of tax and tax-related and unmonitored, avoid spending your time scrolling
through blogs and websites not specific to what you
products, including our highly regarded need, to then have to further verify the information.
Handbook series, can help.
Having a source of authoritative and current
Written by a team of experts who are information you can trust is essential. Checkpoint
active in the industry, our Tax Annuals enables you to find answers and to quickly
understand how those answers apply to the unique
range of products provides content you
circumstances of your client or business, in one
can trust, presented in a practical context. convenient location.
You can choose the format that best suits
your way of working – book, eBook or Create a Checkpoint Pack with
what you need in 2 easy steps:
online – or any combination.
1. Choose 3 titles,
2. Choose number of users.
Explore our range
of products *Price starts from $1,903.04
tax.thomsonreuters.com.au/mya-2019 Whether in the office, in meetings or on the go – your
tax subscription services can be on hand whenever
and wherever you need to find trustworthy answers.
1. Source: 4 Industry trends to be aware of for FY19, Accountants Daily, June 2018 *Pricing valid until 30 November 2019
MEMBER Are you a member of a
professional association?
DISCOUNT If so, you may be entitled to a discount on some of
these products. Simply contact your professional
association for discounts available to you, and to
obtain your promotional code.
To order visit tax.thomsonreuters.com.au/mya-2019
Get Answers: 1800 074 333 or contact your Business Development Manager
THE AUSTRALIAN
TAX HANDBOOK
TAX RETURN
EDITION 2019
Reach the answers you need – fast.
Perfectly timed for the mid-year tax return period,
The Australian Tax Handbook Tax Return Edition 2019
covers the wide spectrum of Australian income tax
law plus related taxes such as FBT and GST.
This is the 79th print edition of the Handbook. It
includes all key tax developments to 30 June 2019,
including announcements in the 2019 Federal
Budget. The content is highly relevant, easy to
access and practical.
What’s New
• Small business - instant asset write-off threshold
increased to $30,000 and extended for 12 months
• Residency - significant Full Federal Court case on
the meaning of permanent place of abode
• Directory penalty provisions to be extended to
cover GST, LCT and WET
• Company losses - similar business test for using
Book
losses now law Code: 42651451
Price: $195.00 incl GST
• Single Touch Payroll reporting is to be extended to
all employers from 1 July 2019. eBook
Code: 42651786
Price: $195.00 incl GST
Book + eBook Bundle
Code: 42651792
Price: $232.00 incl GST
SAVE $158.00!
Online Subscription
Code: 41412860
Choose 3 titles on
Checkpoint
*Price: $1,903.04 incl GST
(1 user price)
*Pricing valid until 30 November 2019
Connect with us ThomsonReutersTaxAccountingFirmsANZ
@TaxAcctFirmsANZ Thomson Reuters Tax & Accounting ANZ
AUSTRALIAN TRUSTS TAX AUSTRALIAN CGT
HANDBOOK 2019-20 HANDBOOK 2019-20
The Australian Trusts Tax Handbook 2019-20 is a practical The Australian CGT Handbook 2019-20 continues to
guide to the rules relating to the taxation of trusts. be a well-respected topic-based book that helps you
understand and keep on top of the ever-changing and
Current to 30 June 2019, it is streamlined to meet the complex CGT regime.
needs of practitioners and advisers and brings together
all the key trust tax provisions and concepts, with plain The publication’s accessible style benefits
English explanations, definitions, examples, case practitioners when advising clients on the most
studies, sample trust deed clauses, tips and alerts. common and complex CGT problems and helping
them make sense of the provisions in a practical and
There are also step-by-step guides to calculating the relevant manner.
income and net income of a trust; streaming capital
gains and franked distributions; making effective trust Current to 30 June 2019, the Australian CGT Handbook
distributions; and drafting distribution minutes. 2019-20 is the definitive guide to the CGT provisions as
they operate in Australia.
What’s New
• New chapter on the CGT small business
What’s New
concessions, including commentary on the recent • Full coverage of all 2019 CGT Budget changes and the
latest updates on previously announced legislative
amendments to the basic conditions applying to
measures, including proposed changes to: the
trust interests and shares. availability of the CGT discount to MITs and AMITs; and
the principal asset test in the foreign resident regime
• Commentary updates include:
• Analysis of the circumstances of foreign resident
»» an important ATO ruling on trust vesting beneficiaries of Australian resident trusts that make
»» the High Court decision in FCT v Thomas & Ors, a capital gains
test case on franking credits and trust income • New Tax Office guidance on data matching initiatives
»» an ATO draft determination on trust split on share transactions, and an up-to-date analysis of the
arrangements CGT compliance focus of the Tax Office
»» new cases on deductions • Commentary on recent cases involving CGT or valuation
issues (including the Placer Dome, Ransley, Paule,
»» an ATO determination on how the Div 7A Eichmann cases and the Sandini appeal) and analysis of
interposed entity rules apply to ordinary the impact of new Tax Office rulings, determinations and
commercial transactions. other pronouncements.
Book Book
Code: 42651348 Code: 42651452
Price: $191.00 incl GST Price: $193.00 incl GST
eBook eBook
Code: 42651719 Code: 42651787
Price: $191.00 incl GST Price: $193.00 incl GST
Book + eBook Bundle Book + eBook Bundle
Code: 42651789 Code: 42651793
Price: $228.00 incl GST Price: $250.00 incl GST
SAVE $154.00! SAVE $136.00!
Online Subscription Online Subscription
Code: 41528332 Code: 41412892
Choose 3 titles on Choose 3 titles on
Checkpoint Checkpoint
*Price: $1,903.04 incl GST *Price: $1,903.04 incl GST
(1 user price) (1 user price)
*Pricing valid until 30 November 2019
To order visit tax.thomsonreuters.com.au/mya-2019
Get Answers: 1800 074 333 or contact your Business Development Manager
AUSTRALIAN THE ESSENTIAL
SUPERANNUATION SMSF GUIDE
HANDBOOK 2019-20 2019-20
The interconnected nature of tax, superannuation Providing practical guidance on the ongoing
and social security means that accountants and other operational and administrative issues of an SMSF,
professional advisers need a working knowledge of the The Essential SMSF Guide 2019-20 covers the
latest changes to guide their clients through the maze broad range of SMSF issues including the taxation
of provisions. implications of the investment rules, designing a
pension and the payment of benefits.
The Australian Superannuation Handbook 2019-20
assists with making the most of superannuation as a To help readers understand the wider nature of
tax-effective investment vehicle for wealth creation SMSFs, the Guide covers related topics such as aged
and retirement savings objectives. care, bankruptcy and the financial planning process
for SMSF Trustees and a practical toolkit containing
Current to 1 July 2019, the Australian Superannuation over 90 documents and templates, including
Handbook 2019-20 is an essential companion for relevant ATO and ASIC documents.
tax practitioners to help comply with the latest
superannuation regulatory requirements. Endorsed by Chartered Accountants Australia and
New Zealand, The Essential SMSF Guide 2019-20 is
What’s New a must have guide for a comprehensive, yet highly
• Reforms from the Banking Royal Commission practical insight.
• Navigating contribution rules and carry forward of What’s New
unused caps
• Impact of the superannuation changes in the 2018
• Pension transfer balance cap and reporting
and 2019 Federal Budgets including details of
obligations
ATO administrative guidance
• Estate planning for death benefits – tips from
recent cases • Commentary on latest Court and administrative
tribunal cases
• SMSF borrowings – pending changes and ATO
compliance focus • Latest ATO rates and thresholds.
• 2019-20 Federal Budget – contributions flexibility
around retirement.
Book Book
Code: 42651347 Code: 42651450
Price: $174.00 incl GST Price: $195.00 incl GST
eBook eBook
Code: 42651712 Code: 42651785
Price: $174.00 incl GST Price: $195.00 incl GST
Book + eBook Bundle Book + eBook Bundle
Code: 42651788 Code: 42651791
Price: $211.00 incl GST Price: $232.00 incl GST
SAVE $137.00! SAVE $158.00!
Online Subscription Online Subscription
Code: 41412857 Code: 41412996
Choose 3 titles on Choose 3 titles on
Checkpoint Checkpoint
*Price: $1,903.04 incl GST *Price: $1,903.04 incl GST
(1 user price) (1 user price)
*Pricing valid until 30 November 2019
Connect with us ThomsonReutersTaxAccountingFirmsANZ
@TaxAcctFirmsANZ Thomson Reuters Tax & Accounting ANZ
AUSTRALIAN GST TAX RATES &
HANDBOOK 2019-20 TABLES 2019
The Australian GST Handbook 2019-20 A single volume reference guide that combines
comprehensively explains the operation of the GST comprehensive coverage of Australian tax rates,
system, covering all aspects of the GST legislation Tax Rates & Tables 2019 offers a wealth of practical
and its relationship with other taxes, including information and tools. Focused on both tax returns
income tax and CGT. and tax planning, it includes rates for both the
2018-19 and 2019-20 financial years, where
Practical explanations highlight the impact of GST available.
on day-to-day transactions, with special focus on key
areas such as real property and claiming input tax The clear, succinct and easy-to-use rates and tables
credits. Solid understanding of all areas is facilitated are logically organised in subject groups. Concise
by overviews and worked examples. It has a depth explanations and commentary of developments
of coverage and analysis not matched by other GST through the year are provided.
guides.
Written with both practitioners and students in
mind, the GST Handbook covers the full gamut of
GST issues that readers will face.
The 2019-20 edition is up-to-date to 1 August 2019.
What’s New
• Rewrite of Division 84 (the reverse charge rules)
• Impact of the low-value imported goods rules
• Remission of GST on sales of new residential
premises
• Treatment of digital currencies and foreign
currencies in the BAS
• Recovery of taxpayer debt (and refunds).
Book Book
Code: 42651349 Code: 42651344
Price: $169.50 incl GST Price: $169.50 incl GST
eBook Online Subscription
Code: 42651784 Code: 41412988
Price: $169.50 incl GST Choose 3 titles on
Book + eBook Bundle Checkpoint
Code: 42651790 *Price: $1,903.04 incl GST
Price: $221.00 incl GST (1 user price)
SAVE $118.00!
Online Subscription
Code: 41412850
Choose 3 titles on
Checkpoint
*Price: $1,903.04 incl GST
(1 user price)
*Pricing valid until 30 November 2019
To order visit tax.thomsonreuters.com.au/mya-2019
Get Answers: 1800 074 333 or contact your Business Development Manager
TAX GUIDE
2019
Thomson Reuters’ Tax Guide 2019 is the cost-effective way to
enhance your client relationships. Give your clients fast, timely
access to key tax data in one concise resource and highlight
your commitment to making their working life easier.
This handy PDF booklet allows you to add value to a broad
range of clients, encouraging them to turn to you – not your
competitors – for advice. Packed with helpful tax information,
Tax Guide 2019 becomes a powerful promotional tool when Thomson Reuters eBooks
distributed free of charge to your clients. Premier eBook experience for professionals on the
Tax Guide 2019 is available in your choice of three annual go worldwide delivered on our ProView platform.
subscriptions: ProView provides the most familiar book-like
STANDARD COVER: a cover designed by Thomson experience with all the advantages of digital
Reuters, and features the 2019-20 calendar - authoritative content.
downloadable from Checkpoint
PERSONALISED COVER: a Standard cover
downloadable from Checkpoint, and an emailed PDF
file, with your company logo overprinted in colour, your
practice details on the second page and the 2019-20
calendar
DESKTOP TAX RATES
CUSTOMISED COVER: a Standard cover downloadable
& TABLES 2018-19
from Checkpoint, and an emailed PDF file that is entirely
designed to your firm’s liking. Designed in colour with your Desktop Tax Rates & Tables 2018-19 is a handy
practice details on the second page, this cover gives you eight panel guide that can be customised to
the choice of completely controlling your marketing brand. carry your branding, providing you with an
effective promotional tool. An indispensible aid
Published in June 2019, this edition features: for quick access to the most commonly used tax
• 2019-20 Federal Budget Announcements rates, Medicare levy rebates, depreciation, FBT,
• Developments to Watch in 2019-20 superannuation and more, it is updated to include
• 2018-19 and 2019-20 (where available) tax rates, rates current to 1 June 2019.
tables, rebates and thresholds
• 2019 Tax Calendar. Personalised versions with your branding are
available for orders of 500 or more.
Online Subscription Book
Code: 42648084 Code: 42651346
Price: From $925.42 Price: $13.20 incl GST
incl GST Online Subscription
Code: 42648087
Price: From $45.99 incl GST
Connect with us ThomsonReutersTaxAccountingFirmsANZ
@TaxAcctFirmsANZ Thomson Reuters Tax & Accounting ANZ
AUSTRALIAN FINANCIAL Online Subscription
Code: 41412849
PLANNING HANDBOOK Choose 3 titles on
Checkpoint
The Australian Financial Planning Handbook is the ideal *Price: $1,903.04 incl GST
companion for any financial planner and/or accountant. It (1 user price)
will save you research time and increase your ability to meet
compliance requirements and provide accurate advice.
Topics covered include: taxation, superannuation, social
security, estate planning, retirement planning and
investment choice and structuring measures.
The Handbook has practical case studies, checklists and
hundreds of clearly flagged practical tips, all from the expert
authors’ first-hand experiences.
AUSTRALIAN VOLUMES 1-4
Book
TAX LEGISLATION 2019 Code: 42567546
Price: $427.00 incl GST
Australian Tax Legislation 2019 consolidates all essential eBook
income tax and related legislation and amendments in Code: 42570963
force as at 1 January 2019 in convenient volumes. Set out in Price: $427.00 incl GST
an easy-to-follow, logical layout, with history notes to aid Book + eBook Bundle
Code: 42570961
interpretation of tax laws, you can choose from either the Price: $556.00 incl GST
3-volume income tax legislation set, the 4-volume set which SAVE $298.00!
includes tax and superannuation or purchase volume 4 Online Subscription
(superannuation) separately. Code: 41489271
Choose 3 titles on
Checkpoint
*Price: $1,903.04 incl GST
(1 user price)
GST LEGISLATION PLUS 2019 Book
Code: 42566759
Price: $187.00 incl GST
GST legislation is complex and difficult to apply and eBook
interpret, even for experts and there is sometimes Code: 42570970
insufficient guidance for many of the important provisions. Price: $187.00 incl GST
GST Legislation PLUS 2019 addresses the shortfall. It is Book + eBook Bundle
Code: 42570969
the must-have resource for those who need to understand Price: $243.10 incl GST
and interpret the GST law, and need to find the right SAVE $130.90!
information fast. Online Subscription
Code: 41412944
Choose 3 titles on
Checkpoint
*Price: $1,903.04 incl GST
*Pricing valid until 30 November 2019 (1 user price)
To order visit tax.thomsonreuters.com.au/mya-2019
Get Answers: 1800 074 333 or contact your Business Development Manager
CONTACT US TODAY - AUSTRALIA/NEW ZEALAND
18001800
074074
333 333
(Australia)
(Australia) info.anz@thomsonreuters.com
info.anz@thomsonreuters.com
0800
0800
785785
483483
(New
(New
Zealand)
Zealand) tax.thomsonreuters.com.au
tax.thomsonreuters.com.au ©Thomson Reuters (Professional) Australia Limited 2019
You can also read
