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THOMSON REUTERS CATALOGUE Checkpoint Publications 2020 Access a broad range of tax and accounting information resources for today’s professionals. tax.thomsonreuters.com.au/checkpoint info.anz@thomsonreuters.com 1800 074 333
2020 MID-YEAR TAX PUBLICATIONS
2020 Mid-Year
Tax Publications
Content and analysis you can trust
THE AUSTRALIAN TAX
HANDBOOK TAX RETURN
EDITION 2020
Reach the answers you need – fast.
Perfectly timed for the mid-year tax return period, The
Australian Tax Handbook Tax Return Edition 2020
covers the wide spectrum of Australian income tax
law plus related taxes such as FBT and GST and
includes key coronavirus measures.
This is the 81st print edition of the Handbook. It includes
all key tax developments to 30 June 2020. The content is
highly relevant, easy to access and practical.
What’s New
• JobKeeper scheme for employers and other business
participants
• Cash flow boost for SMEs that are employers
• Instant asset write off thresholds temporarily extended
• Accelerated rate of depreciation for post-11 March
2020 depreciating assets first used by 30 June 2021
• Various ATO concessions for taxpayers affected by the Online Subscription Book
Code: 41412860 Code: 42775135
COVID-19 crisis
Price: Contact Us Price: $ 199.00 incl GST
• Claims for expenses by people working at home
because of the COVID-19 crisis simplified Enquire Now Order Now
• It will be easier for affiliates of small business entities
to access the restructure rollover.
Work from anywhere with
online access to your
trusted publications.
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right plan for you.
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2020 MID-YEAR TAX PUBLICATIONS
AUSTRALIAN
SUPERANNUATION AUSTRALIAN GST
HANDBOOK 2020-21 HANDBOOK 2020-21
Despite ongoing reforms, superannuation remains a tax The Australian GST Handbook 2020-21 comprehensively
effective investment structure to achieve wealth creation explains the operation of the GST system, covering all
and retirement objectives. aspects of the GST legislation and its relationship with
other taxes, including income tax and CGT.
To guide clients through the maze of tax,
superannuation and social security provisions, Practical explanations highlight the impact of GST on
accountants and other professional advisers need a day-to-day transactions, with special focus on key areas
working knowledge of the latest changes. such as real property and claiming input tax credits. Solid
understanding of all areas is facilitated by overviews and
Current to 1 July 2020, the Australian Superannuation worked examples. It has a depth of coverage and analysis
Handbook 2020-21 is an essential companion for not matched by other GST guides.
tax practitioners to help comply with the latest
Written with both practitioners and students in mind, the
superannuation regulatory requirements.
GST Handbook covers the full gamut of GST issues that
readers will face. The 2020-21 edition is up-to-date to 1
What’s New August 2020.
• Coronavirus measures – early release; pension
drawdowns What’s New
• Latest contribution rules; carry forward of unused caps • Restriction on use of cash: proposed measure (effect on
• Pension transfer balance cap and reporting obligations GST)
• ATO disclosure of tax debts to credit bureaus
• SMSF borrowings – recent changes and ATO
compliance focus • Expansion of estimates regime to GST (PCG 2020/2)
• Finalised ruling on connected to Australia rule for
• Estate planning for death benefits – tips from recent
intangibles (GSTR 2019/1)
cases
• Updated legislative instrument on margin scheme
• Ongoing implementation of Royal Commission • Combatting Illegal Phoenixing legislation passed (GST
reforms. consequences)
• Cases: Melbourne Apartment (sale of apartment by
charity was GST-free); Travelex (ATO loses appeal).
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Code: 41412857 Code: 41412850
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Book Book
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2020 MID-YEAR TAX PUBLICATIONS
THE ESSENTIAL SMSF AUSTRALIAN TRUSTS
GUIDE 2020-21 TAX HANDBOOK
Providing practical guidance on the ongoing operational The Australian Trusts Tax Handbook is a practical guide to
and administrative issues of an SMSF, The Essential the rules relating to the taxation of trusts.
SMSF Guide 2020-21 covers the broad range of SMSF
It is streamlined to meet the needs of practitioners
issues including the taxation implications of the
and advisers and brings together all the key trust tax
investment rules, designing a pension and the payment
provisions and concepts, with plain English explanations,
of benefits.
definitions, examples, case studies, sample trust deed
To help readers understand the wider nature of SMSFs, clauses, tips and alerts.
the Guide covers related topics such as bankruptcy There are also step-by-step guides to calculating the
and the financial planning process for SMSF Trustees; income and net income of a trust; streaming capital
and includes a practical toolkit containing over 90 gains and franked distributions; making effective trust
documents and templates, including relevant ATO and distributions; and drafting distribution minutes.
ASIC documents.
Endorsed by Chartered Accountants Australia and New What’s New
Zealand, The Essential SMSF Guide 2020-21 is a must New commentary on:
have guide for a comprehensive, yet highly practical • charitable trusts
insight. • managed investment trusts
• disclaimers
What’s New • the character of trust income
• Impact of the superannuation changes in the 2019 • trust split arrangements
Federal Budget including details of ATO administrative • the CGT small business concessions.
guidance Commentary updates include legislative changes and other
• Details about accessing the new downsizer new developments in the taxation of trusts, including:
contributions • denying foreign residents access to the CGT main
• Commentary on latest Court and Administrative residence exemption
Tribunal cases including commentary on the • the Commissioner’s discretion to extend the two-year
Aussiegolfa case period for disposing of a deceased’s dwelling
• Latest ATO rates and thresholds. • taxing family trust circular distributions at penalty rates.
Online Subscription Online Subscription
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Book
Code: 42775134
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2020 MID-YEAR TAX PUBLICATIONS
AUSTRALIAN CGT DESKTOP TAX RATES &
HANDBOOK TABLES 2019-20
Authored by Chris Evans, Ann Kayis-Kumar and Tim Desktop Tax Rates & Tables 2019-20 is a handy guide
Russell, the Australian CGT Handbook continues that can be customised to carry your branding,
to be a well-respected, topic-based book offering a providing you with an effective promotional tool.
comprehensive coverage of the Australian capital gains An indispensable aid for quick access to the most
tax provisions, together with realistic examples, crucial commonly used tax rates, Medicare levy rebates,
practical tips and warnings. depreciation, FBT, superannuation and more, it is
updated to include rates current to 1 June 2020.
The publication’s accessible style benefits practitioners
when advising clients on the most common and complex
Online Subscription
CGT problems and helping them make sense of the
Code: 42648087
provisions in a practical and relevant manner. Price: Contact Us
Current to 30 June 2020, the Australian CGT Handbook is
the definitive guide to the CGT provisions as they operate Enquire Now
in Australia.
What’s New
• Full coverage of the legislation, now enacted, that
removes the entitlement to the main residence exemption
for foreign residents and modifies the principal asset test
in relation to taxable Australian real property
• Enhanced commentary on the application of the main
residence exemption for Australian residents in the
context of the increased need to work from home in the
light of the COVID-19 lockdown
• The latest updates on other legislative changes, cases TAX RATES & TABLES
and Tax Office rulings affecting CGT
• New Tax Office guidance on data matching initiatives A reference guide that combines comprehensive
and an up to date analysis of the CGT compliance focus coverage of Australian tax rates, Tax Rates & Tables
of the Tax Office offers a wealth of practical information and tools.
Focused on both tax returns and tax planning, it
• Commentary on recent cases involving CGT, including includes rates for both the 2019-20 and 2020-21
the Greensill case. financial years, where available.
The clear, succinct and easy-to-use rates and tables
are logically organised in subject groups. Concise
Online Subscription explanations and commentary of developments
Code: 41412892 through the year are provided.
Price: Contact Us
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2020 MID-YEAR TAX PUBLICATIONS
TAX GUIDE
Thomson Reuters’ Tax Guide 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 2020 becomes a powerful
promotional tool when distributed free of charge to your
clients.
Tax Guide is available in your choice of three annual
subscriptions:
STANDARD COVER: a cover designed by Thomson
Reuters, and features the 2020-21 calendar -
downloadable from Checkpoint
PERSONALISED COVER: a Standard cover
downloadable from Checkpoint, and an emailed PDF
file, with your company logo, your practice details on the
second page, and the 2020-21 calendar
CUSTOMISED COVER: a Standard cover downloadable
from Checkpoint, and an emailed PDF file that is
entirely designed to your firm’s liking. Designed in
colour with your practice details on the second page,
this cover gives you the choice of completely controlling
your marketing brand. Online Subscription
Codes:
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Updated annually in June, the 2020 Personalised: 42661341
edition features: Customised: 42661340
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• A summary of key Coronavirus measures, including
JobKeeper payment, Cashflow Boost, and Enquire Now
Depreciation measures
• Developments to Watch in 2020-21
• 2019-20 and 2020-21 (where available) tax rates,
tables, rebates and thresholds
• 2020 Tax Calendar.
Are you a member of a
MEMBER professional association?
If so, you may be entitled to a discount on some of
DISCOUNT these products. Simply contact your professional
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2020 TAX PUBLICATIONS
2020 Tax
Publications
Secure your new edition of our
gold standard publications
THE AUSTRALIAN TAX
HANDBOOK 2020
Published continuously since 1955, The Australian Tax
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• Small business - instant asset write-off threshold Price: $1,980.00* incl GST
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• Directory penalty provisions extended to cover GST,
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• Access to small business CGT concessions restricted
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where partnership interest assigned
• Residency - significant Full Federal Court case on the
meaning of permanent place of abode Superannuation
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2020 TAX PUBLICATIONS
AUSTRALIAN TAX VOLUMES 1-4
Book
LEGISLATION 2020 Code: 42706245
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Australian Tax Legislation 2020 consolidates all essential eBook
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2020 TAX PUBLICATIONS
YO U M AY ALS O BE IN T EREST ED IN
GST LEGISLATION AUSTRALIAN CGT
PLUS 2020 HANDBOOK 2019-20
GST legislation is complex and difficult to apply and The Australian CGT Handbook 2019-20 continues to
interpret, even for experts and there is sometimes be a well-respected topic-based book that helps you
insufficient guidance for many of the important provisions. understand and keep on top of the ever-changing and
GST Legislation PLUS 2020 addresses the shortfall. It is complex CGT regime.
the must-have resource for those who need to understand
and interpret the GST law, and need to find the right The publication’s accessible style benefits practitioners
information fast. when advising clients on the most common and complex
CGT problems and helping them make sense of the
What’s New in 2020 provisions in a practical and relevant manner.
• Totally new set of GST Regulations, with revised What’s New
numbering and structure
• Full coverage of all 2019 CGT Budget changes and the
• Transitional GST Regulations replaced
latest updates on previously announced legislative
• Legislative determinations on corporate credit card measures, including proposed changes to: the
statements and digital currency conversion availability of the CGT discount to MITs and AMITs; and
• New legislative rules for online hotel bookings by the principal asset test in the foreign resident regime
overseas based operators • Analysis of the circumstances of foreign resident
• New provisions dealing with electronic invoicing beneficiaries of Australian resident trusts that make
• Totally revised rulings on the connected to Australia tests capital gains
• New Cases covering: carrying on an enterprise; • New Tax Office guidance on data matching initiatives
liquidator’s claims for input tax credits; share trader v on share transactions, and an up-to-date analysis of
share investor; no documentation for margin scheme. the CGT compliance focus of the Tax Office.
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Content and analysis you can trust.
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XYZ MFA SUITE
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As 30 June 2020 approaches, major new Accounting
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