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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 2019 Major changes to the remittance rules for purchasers of new residential premises and vacant land Further developments for the imposition of GST on intangible supplies (Netflix tax) and imported low-value goods Updated rules for foreign exchange (F/X) calculations Changes affecting offshore sellers of hotel accommodation in Australia Legislative determinations for tax invoices, adjustment notes and recipient created tax invoices (RCTIs) 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 GST Legislation Plus Preorder Bonus As an added bonus for purchasing before 31 December 2018*, you are entitled to the PDF Archive content library, included at no charge. The GST Archive library contains PDF versions of GST Legislation Plus and Australian GST Handbook for the 2006-2017 editions, where available, and will be emailed to the purchaser in early January 2019. * Offer only available for the book, ebook and book/eBook bundle. Available as an eBook on Thomson Reuters' Proview eReader.