Author Description

Fundamental Tax Legislation 2018 contains the essential provisions from the primary legislation that affects Australia's taxation system. Updated and expanded for changes which occurred in 2017, this volume is an indispensable reference for undergraduate and postgraduate students of taxation. The Year in Review section has been updated to summarise the main legislative developments in taxation over the previous 12 months, a listing of the passage of tax related legislation during the last year and the inclusion of reference statistics (such as CPI quarterly figures and individual tax rates for residents and foreign residents). Also fully updated and revised to reflect the changes in 2017 is the Tax Rates and Tables section, which contains an accessible summary of the main tax rates and tables that students will need to refer to for their tax studies. Published continuously since 1955, The Australian Tax Handbook is a convenient volume covering the full spectrum of income tax law and related taxes. It features clear overviews, concise explanations and worked examples to make the tax system easier to understand and apply in practice. The 2018 edition of this premier tax reference book has a logical chapter arrangement focusing on making working life easier for practitioners. With clearly set out core tax principles supported by numerous worked examples, The Australian Tax Handbook 2018 highlights all the important changes over the last 12 months. The traditional strength in providing greater depth of coverage ensures The Australian Tax Handbook remains the premier tax research book available to today's market.