Prepared by Business SA, in conjunction with a Taxation and Business Education Specialist, the Business Taxation Manual provides a practical and comprehensive reference guide to the many areas of tax law that affect the operations of a business in today’s commercial environment. The topics covered include issues that impact on the day-to-day running of a business, such as PAYG withholding obligations, superannuation guarantee scheme payments and salary packaging, through to more strategic business issues like capital gains tax, business succession planning and asset protection concepts.
 
The aim of the manual is to enable business people, be they owners or employees, to readily access key relevant information that may affect their commercial environment and decision-making processes.
 
Not only does the manual cover various statutory tax requirements such as fringe benefits tax, but it also comprises commentary on how to potentially structure a business operation effectively and how to provide for succession planning in a business, along with a miscellaneous chapter that provides information on other business issues such as stamp duty.
 
The format of each chapter provides a detailed, yet practical source of information on each topic area. The concepts of each topic are elaborated upon through the use of numerous practical examples. In addition, certain ATO rulings released on the various issues are explained in a user-friendly language, in order to provide the subscriber with an understanding of the ATO perspective on the tax treatment of particular types of transactions.

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