OVERVIEW GST legislation is complex and difficult to apply and interpret, even for experts and 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. GST LEGISLATION PLUS UPDATES FOR 2020 Totally new set of GST Regulations, with revised numbering and structure Transitional GST Regulations replaced Legislative determinations on corporate credit card statements and digital currency conversion New legislative rules for online hotel bookings by overseas based operators New provisions dealing with electronic invoicing Totally revised rulings on the connected to Australia tests New Cases covering: carrying on an enterprise; liquidator’s claims for input tax credits; share trader v share investor; no documentation for margin scheme. 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 have been resolved by the courts Helps you to quickly and easily follow the application of the law