Australia Industry-Specific Tax Guides
12 guides on Tax rules for construction, mining, pharma, tourism, and e-commerce.
Australia Aviation Tax Guide (Airline Tax, Aviation Fuel, Aircraft Depreciation, GST-Free)
Australian aviation industry taxation — the 'airline corporate tax', the 'aviation fuel excise', the 'aircraft depreciation' (the 'capital allowances for the aircraft'), and the 'GST on the aviation services' (the 'GST-free international flights').
Australia Banking & Fintech Tax Guide (Digital Banks, BNPL, Payment Providers, GST, Licensing)
Australian banking and fintech taxation — the 'digital banks and the neobanks', the 'Buy Now Pay Later (the 'BNPL') providers', the 'payment institutions', the 'GST on the fintech services', and the 'fintech licensing'.
Australia Construction Industry Tax Guide (Building & Construction, PAYG, GST, Contractor Payments)
Australian construction industry taxation — the 'building and construction' tax rules, the 'PAYG withholding for the contractors', the 'GST on the construction supplies', and the 'reporting of the contractor payments' (the 'Taxable Payments Annual Report — the 'TPAR').
Australia Creative Industries Tax Guide (Artists, Musicians, Writers, Creators, PSI, GST)
Australian tax rules for the creative industries — the 'artists, musicians, writers, and creators' taxation, the 'PSI rules for the creatives', the 'GST on the creative services', and the 'deductions for the creative professionals'.
Australia E-Commerce Tax Guide (Online Selling, GST, Marketplace Rules, Digital Economy)
Australian e-commerce tax rules — the 'GST on the online sales' (the 'marketplace rules' for the 'digital platforms' — the 'Amazon, the eBay, the Airbnb'), the 'tax on the digital economy', and the 'GST on the low-value imported goods'.
Australia Financial Sector Tax Guide (Banks, Super Funds, Insurance, Financial Services, GST)
Australian financial sector taxation — the 'banks and the financial institutions' taxation, the 'superannuation fund taxation', the 'insurance company taxation', the 'GST on the financial supplies', and the 'financial services tax'.
Australia Mining & Resources Tax Guide (PRRT, Fuel Tax, Royalties, Mining Deductions, FBT)
Australian mining and resources sector taxation — the 'Petroleum Resource Rent Tax (PRRT)', the 'mining royalties', the 'fuel tax credits for the mining', the 'mining capital allowances', and the 'FBT on the FIFO accommodation'.
Australia Pharma & Life Sciences Tax Guide (R&D, Patent Box, Clinical Trials, Biotech Incentives)
Australian tax rules for the pharmaceutical and life sciences industry — the 'R&D Tax Incentive for the pharma R&D', the 'patent box (the corporate tax rate of 17% on the patent income)', the 'clinical trial incentives', and the 'biotech tax concessions'.
Australia Primary Production Tax Guide (Farmers, Averaging, Water, Carbon Credits)
Australian primary production taxation for farmers and agricultural businesses — the 'income averaging' for the primary producers, the 'farm management deposits' (FMDs), the 'water rights' and the 'carbon credits' taxation, the 'landcare operations' and the 'capital works' deductions.
Australia Renewable Energy Tax Guide (Solar Credits, STCs, LGCs, Carbon Credits, Green Energy Incentives)
Australian renewable energy tax incentives — the 'Small-scale Technology Certificates (STCs)', the 'Large-scale Generation Certificates (LGCs)', the 'Australian Carbon Credit Units (ACCUs)', and the 'tax deductions for the renewable energy assets'.
Australia Shipping, Transport & Logistics Tax Guide (Fuel Credits, GST, International Shipping, Customs)
Australian shipping, transport and logistics taxation — the 'fuel tax credits for the transport operators', the 'GST on the freight and the logistics services', the 'international shipping exemptions', and the 'customs duties and the import processing'.
Australia Tourism & Hospitality Tax Guide (Accommodation, Short-Stay, Restaurants, FBT, PAYG)
Australian tax rules for the tourism and hospitality industry — the GST on the accommodation (the 'short-stay rental' and the 'hotel accommodation'), the 'restaurant and cafe' taxation, the 'FBT on the hospitality staff', the 'PAYG withholding' and the 'payroll tax' for the hospitality employers.