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The Australian Tax Handbook Tax Return Edition 2013
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Key developments featured in this edition include:
- company carry back losses
- strengthened Part IVA (general anti-avoidance) provisions
- foreign residents accessing the general 50% CGT discount
- consolidating many of the dependant offsets into one new offset – the Dependant (Invalid and Carer) offset
- cap on amount claimed for self-education expenses
- phasing out of medical expenses offset
- higher concessional contributions cap for people aged 60 or over
- new transfer pricing rules
Robert Deutsch - Personal Name
Peter Hanley - Personal Name
Trevor Snape - Personal Name
Mark L Friezer - Personal Name
Ian G Fullerton - Personal Name
Peter Hanley - Personal Name
Trevor Snape - Personal Name
Mark L Friezer - Personal Name
Ian G Fullerton - Personal Name
20 AUS deu
978-0-864-60828-4
20 AUS deu
Book
English
Thomson reuters
2013
Australia
xvi, 2510 p.; 23.5 cm
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