Why do you need the The Australian Tax Handbook 2012?
The new edition will cover all developments up to 1 January 2012. Some of the changes you should keep on top of include:
• changes to trust streaming (ie. being able to stream franked dividends and capital gains)
• significant changes to special depreciation rules for small business entities
• CGT implications of the new carbon pricing scheme
• changes to small business concessions and the main residence exemption
• important case developments to Part IVA of the ITAA 1936, eg. Macquarie Bank Ltd v Commissioner of Taxation
• changes to the calculation of FBT on car benefits being phased in over three years
• changes to the Dependent Spouse Tax Offset
• significant changes to the LAFHA applying from 1 July 2012.
Publishing January 2012. For more information about the book click here.