OverviewThe Australian Master Tax Guide is designed to help practitioners, businesses and organisations quickly locate accurate answers to their tax questions. Whether it is being used to help prepare tax returns for the current tax year or to work out the tax issues and implications of decisions and transactions in the immediate future years, the Australian Master Tax Guide is an essential resource for anyone working in, or dealing with, tax. Up-to-date to 31st December 2013. What's new in the 2014 edition? All of the Coalition's announced tax and superannuation changes and more. These include: The abolition of the carbon tax and the mining tax; The discontinuation of the small business write-off for assets of less than $6,500, small business accelerated depreciation for cars up to $5,000, and the loss carry-back; Introduction of a more generous paid parental leave system (with associated 1.5% levy on large businesses); Deferral of the increase in the superannuation guarantee.