TAX QUESTIONS AND
ANSWERS 2020,
, Thomson Reuters (Professional) Australia Limited
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Tel: (02) 8587 7000
http://legal.thomsonreuters.com.au/
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,TAX QUESTIONS AND
ANSWERS 2020
K BAIN
LLB (Hons1) (Griffith) BBus (Griffith) MTax (UNSw)
C MORTIMER
BCommerce (UWA) MTax (UWA) CPA CTAW
LAWBOOK CO. 2020
, Published in Sydney by
Thomson Reuters (Professional) Australia Limited ABN 64 058 914 668
19 Harris Street, Pyrmont, NSW 2009
ISBN: 9780455243986
© 2020 Thomson Reuters (Professional) Australia Limited
This publication is copyright. Other than for the purposes of and subject to the conditions prescribed under
the Copyright Act, no part of it may in any form or by any means (electronic, mechanical, microcopying,
photocopying, recording or otherwise) be reproduced, stored in a retrieval system or transmitted without prior
written permission. Inquiries should be addressed to the publishers.
All Commonwealth legislative material is reproduced by permission but does not purport to be the official
or authorised version. It is subject to Commonwealth of Australia copyright. For reproduction or publication
beyond that permitted by the Copyright Act 1968 (Cth), permission should be sought in writing from the current
Commonwealth Government agency with the relevant policy responsibility.
This edition is up to date as of 30 January 2020.
Product Developer: Stephen Rennie
Edited and typeset by Newgen Digitalworks
Printed by Ligare Pty Ltd, Riverwood, NSW
This book has been printed on paper certified by the Programme for the Endorsement of Forest Certification
(PEFC). PEFC is committed to sustainable forest management through third party forest certification of
responsibly managed forests. For more info: http://www.pefc.org
ANSWERS 2020,
, Thomson Reuters (Professional) Australia Limited
19 Harris Street Pyrmont NSW 2009
Tel: (02) 8587 7000
http://legal.thomsonreuters.com.au/
For all customer inquiries please ring 1300 304 195
(for calls within Australia only)
INTERNATIONAL AGENTS & DISTRIBUTORS
NORTH AMERICA ASIA PACIFIC
Thomson Reuters Thomson Reuters
Eagan Sydney
United States of America Australia
LATIN AMERICA EUROPE
Thomson Reuters Thomson Reuters
São Paulo London
Brazil United Kingdom
,TAX QUESTIONS AND
ANSWERS 2020
K BAIN
LLB (Hons1) (Griffith) BBus (Griffith) MTax (UNSw)
C MORTIMER
BCommerce (UWA) MTax (UWA) CPA CTAW
LAWBOOK CO. 2020
, Published in Sydney by
Thomson Reuters (Professional) Australia Limited ABN 64 058 914 668
19 Harris Street, Pyrmont, NSW 2009
ISBN: 9780455243986
© 2020 Thomson Reuters (Professional) Australia Limited
This publication is copyright. Other than for the purposes of and subject to the conditions prescribed under
the Copyright Act, no part of it may in any form or by any means (electronic, mechanical, microcopying,
photocopying, recording or otherwise) be reproduced, stored in a retrieval system or transmitted without prior
written permission. Inquiries should be addressed to the publishers.
All Commonwealth legislative material is reproduced by permission but does not purport to be the official
or authorised version. It is subject to Commonwealth of Australia copyright. For reproduction or publication
beyond that permitted by the Copyright Act 1968 (Cth), permission should be sought in writing from the current
Commonwealth Government agency with the relevant policy responsibility.
This edition is up to date as of 30 January 2020.
Product Developer: Stephen Rennie
Edited and typeset by Newgen Digitalworks
Printed by Ligare Pty Ltd, Riverwood, NSW
This book has been printed on paper certified by the Programme for the Endorsement of Forest Certification
(PEFC). PEFC is committed to sustainable forest management through third party forest certification of
responsibly managed forests. For more info: http://www.pefc.org