Australian GST Handbook 2018-19

Australian GST Handbook 2018-19

By Ian Murray-Jones

Book

$160.00 RRP

Date: 27/09/2018

Code: 9780864698391

Thomson Reuters, AUSTRALIA

Available Formats

Format Title Date Code Price
Online Australian GST Handbook (Westlaw AU) 41167631 $915.18
Book Australian GST Handbook 2018-19 27/09/2018 9780864698391 $160.00 Add to cart
Book+eBook Australian GST Handbook 2018-19 Book + eBook 14/09/2018 42495247 $208.00 Add to cart
eBook - ProView Australian GST Handbook 2018-19 eBook 11/09/2018 9780864698407 $160.00 Add to cart
Book Australian GST Handbook 2019-20 23/08/2019 9780864698001 $169.50 Pre-order
eBook - ProView Australian GST Handbook 2019-20 eBook 23/08/2019 9780864698018 $169.50 Pre-order
Book+eBook Australian GST Handbook 2019-20 Book+eBook 23/08/2019 42651790 $221.00 Pre-order

Description

The Australian GST Handbook 2018-19 comprehensively explains the operation of the GST system, covering all aspects of the GST legislation and its relationship with other taxes, including income tax and FBT.

The GST Handbook focuses on practical explanations of the GST system, with a critical appraisal of key GST legislation, rulings and cases. Solid understanding of all areas is facilitated by overviews and worked examples. It has a depth of coverage and analysis not matched by other GST guides.

Written from practical GST experience, the GST Handbook is indispensable for practitioners and students alike.

What's New

  • Commencement of the low-value imported goods rules on 1 July 2018.
  • Purchasers of new residential premises (and some vacant land) to remit GST directly to the ATO.
  • Digital currencies treated as foreign currency for GST purposes – but which ones?
  • Increased concessions for small business (via the increased aggregate turnover threshold).
  • The ATO is now unable to use the Corporations Act 2001 to go back further than 4 years to recover tax debt.
  • Further developments in the connected to Australia (or “indirect tax zone”) rules (via new ATO rulings).
  • Netflix tax: 12 months on.

The 2018-19 edition is accurate and up-to-date as at 1 July 2018. The online version of the Australian GST Handbook is updated as required throughout the year. The Australian GST Handbook is also available as an e-book.

Features

  • Logically structured with lots of examples and a user-friendly index to quickly locate key information
  • Focuses on issues that are most relevant to practitioners, with special attention on how the ATO interprets relevant legislation
  • Drawing on issues raised from Thomson Reuters’ Tax Q&A service, provides insights into practical GST problems

Table of Contents

  • Summary of Developments.
  • Overview of GST.
  • Key GST Concepts.
  • GST-free Supplies.
  • Input-taxed Supplies.
  • Special Rules – Transactions.
  • Special Rules – Entities.
  • GST Administration.
  • GST in Practice.
  • Transitional Rules and Pending Developments.
  • Tables: Legislation; Cases; Rulings and determinations; Commissioner’s legislative determinations; ATO interpretative decisions.
  • Index.

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