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2019 MID-YEAR TAX ANNUALS - Content and analysis you can trust - Thomson Reuters Tax & Accounting
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
2019 MID-YEAR TAX ANNUALS - Content and analysis you can trust - Thomson Reuters Tax & Accounting
86%
              of firms are worried that the constant
              changing of taxation rules is putting
                  them and their clients at risk of
                         non-compliance.1
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1. Source: 4 Industry trends to be aware of for FY19, Accountants Daily, June 2018     *Pricing valid until 30 November 2019

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2019 MID-YEAR TAX ANNUALS - Content and analysis you can trust - Thomson Reuters Tax & Accounting
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
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2019 MID-YEAR TAX ANNUALS - Content and analysis you can trust - Thomson Reuters Tax & Accounting
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.

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2019 MID-YEAR TAX ANNUALS - Content and analysis you can trust - Thomson Reuters Tax & Accounting
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.

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2019 MID-YEAR TAX ANNUALS - Content and analysis you can trust - Thomson Reuters Tax & Accounting
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).

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2019 MID-YEAR TAX ANNUALS - Content and analysis you can trust - Thomson Reuters Tax & Accounting
TAX GUIDE
2019
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2019 MID-YEAR TAX ANNUALS - Content and analysis you can trust - Thomson Reuters Tax & Accounting
AUSTRALIAN FINANCIAL                                                        Online Subscription
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                          hundreds of clearly flagged practical tips, all from the expert
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                          AUSTRALIAN                                                                  VOLUMES 1-4
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2019 MID-YEAR TAX ANNUALS - Content and analysis you can trust - Thomson Reuters Tax & Accounting 2019 MID-YEAR TAX ANNUALS - Content and analysis you can trust - Thomson Reuters Tax & Accounting
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