Delany, Tom (2010) The new income tests: a complex web. Taxation In Australia, 45 (3). pp. 139-146. ISSN 0494-8343
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From 1 July 2009, considerable changes have occurred to income test administered by the ATO and are likely to reduce tax offset entitlement and increase tax liability. The introduction of the concept, “adjusted taxable income” in association with changes to existing income tests bring additional complexity to determining a taxpayer’s net tax position. The changes require more compliance activity and increase the need to do tax planning for smaller clients.
|Item Type:||Article (Commonwealth Reporting Category C)|
|Additional Information:||Permanent restricted access to published version, due to publisher copyright restrictions.|
|Uncontrolled Keywords:||adjusted taxable income, income tests, taxable income, adjusted fringe benefit amount, tax-free government pensions or benefits, target foreign income, reportable superannuation contributions, total net investment loss, deductible child maintenance expeniture|
|Fields of Research (FOR2008):||18 Law and Legal Studies > 1801 Law > 180125 Taxation Law|
|Socio-Economic Objective (SEO2008):||B Ecomonic Development > 90 Commercial Services and Tourism > 9001 Financial Services > 900199 Financial Services not elsewhere classified|
|Deposited On:||19 Nov 2010 11:56|
|Last Modified:||24 Nov 2011 15:43|
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