Australian GST Legislation with Overview is an essential resource for GST advisers, accountants, lawyers and tax agents. This latest edition provides a fully-indexed and comprehensive consolidation of all legislation relating to Australia's GST system as well as all relevant luxury car tax and wine equalization tax legislation. It incorporates all legislative amendments enacted to 1 January 2015, including the new rules relating to refunds of overpaid GST. Also included is a Pending legislation section that contains details of proposed GST amendments that are expected to be enacted in 2015. This book also puts the following at your fingertips: an overview of the framework and operation of GST; a GST Legislation Annotator which provides a quick check of whether a specific legislative provision has been referred to in ATO rulings, determinations or cases; and a handy Legislation Index for easy reference.