The new income tests: a complex web

Delany, Tom (2010) The new income tests: a complex web. Taxation In Australia, 45 (3). pp. 139-146. ISSN 0494-8343


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.

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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Permanent restricted access to published version, due to publisher copyright restrictions.
Faculty / Department / School: Historic - Faculty of Business - School of Law
Date Deposited: 19 Nov 2010 01:56
Last Modified: 19 Oct 2014 21:58
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 : 18 Law and Legal Studies > 1801 Law > 180125 Taxation Law
Socio-Economic Objective: B Economic Development > 90 Commercial Services and Tourism > 9001 Financial Services > 900199 Financial Services not elsewhere classified

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