GST Legislation PLUS 2018
Publication Date 25 Jan 2018
OverviewClick here to pre-order the 2019 edition - Available January 2019. GST Legislation PLUS Overview GST legislation is complex and difficult to apply and interpret, even for experts. GST Legislation PLUS addresses the shortfall of insufficient guidance by other resources. It is the must-have resource for those who need to understand and interpret the GST law and find the right information fast. To keep pace with developments throughout the year, subscribe to GST Legislation PLUS online. GST Legislation PLUS updates 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 B2B transactions involving valuable metal goods (ie gold, silver or platinum) Changes to treatment of second hand goods consisting of valuable metal goods GST Legislation PLUS 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 rulings: public, advice, 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 ATO public rulings and ATO private rulings GST Legislation PLUS Benefits Provides a comprehensive set of GST legislation in a compact single volume Explains how key sections operate and should be applied Sections designed to increase user efficiency, by-passing the need to go to s195-1 and then looping back to the actual definition Allows tracking of legislative developments and amendments Provides a quick reference to how various GST issues are resolved by the courts Available as an eBook on Thomson Reuters' Proview eReader.