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GST Legislation PLUS 2018

GST Legislation PLUS 2018

ISBN 9780864698674
Edition 1st
Publication Date
Publisher Thomson Reuters
Author(s)
Overview
OVERVIEW GST legislation is complex and difficult to apply and interpret, even for experts. Despite the fact that GST came into operation in Australia in 2000, there is sometimes insufficient guidance for many of the important provisions. GST Legislation PLUS addresses the shortfall. It is the must-have resource for those who need to understand and interpret the GST law, and need to find the right information fast. Written in an easy-to-read format and containing helpful section notes and comprehensive cross-references, GST Legislation PLUS guides you through the complex areas and provides insights into how unexplored issues might be resolved by Australian courts and tribunals. New for 2018 * Coverage of amendments enacting Netflix tax rules (from 1 July 2017) and imposing GST on imported low-value goods (from 1 July 2018) * New rules imposing a reverse charge on business-to-business transactions involving valuable metal goods (ie gold, silver or platinum) * Changes to treatment of second hand goods consisting of valuable metal goods FEATURES * Full texts of the GST Act and cross-referenced tables of Regulations, and related legislation * Annotations of the legislation on a section-by-section basis * Annotations of all important cases from Australia (and on occasion from other GST and VAT jurisdictions) * Extensive history notes * Cross-references to ATO public rulings, advice rulings, industry issues rulings, bulletins, practice statements, and determinations * Cross-references to ATO legislative determinations * Complete list of all ATO interpretive Decisions, sorted by relevant section, and all published public and private rulings. BENEFITS Provides a comprehensive set of GST legislation in a compact single volume Explains how key sections operate and should be applied Saves you time by taking you directly to the definition section, by-passing the need to go first s195-1 and then loop back to the actual definition Allows tracking of legislative amendments and developments of legislation Provides a quick reference to how various GST issues are resolved by the courts Helps you to quickly and easily follow the application of the law

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