Australian GST Handbook 2020-21

Australian GST Handbook 2020-21

By Ian Murray-Jones

Book

$170.01 RRP

New Release, 03/09/2020

Code: 9780864697660

Thomson Reuters, AUSTRALIA

Available Formats

Format Title Date Code Price
Online Australian GST Handbook (Westlaw AU) 41167631 $984.73
Book+eBook Australian GST Handbook 2020-21 Book + eBook 11/09/2020 42774813 $221.00 Add to cart
eBook - ProView Australian GST Handbook 2020-21 eBook 11/09/2020 9780864697677 $170.01 Add to cart
Book Australian GST Handbook 2020-21 03/09/2020 9780864697660 $170.01 Add to cart

Description

Overview of The Australian GST Handbook 2020-21

The Australian GST Handbook 2020-21 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 CGT.

Practical explanations highlight the impact of GST on day-to-day transactions, with special focus on key areas such as real property and claiming input tax credits. 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 with both practitioners and students in mind, the GST Handbook covers the full gamut of GST issues that readers will face.

The 2020-21 edition is up-to-date to 1 August 2020.

What’s New in The Australian GST Handbook 2020-21

  • Restriction on use of cash: proposed measure (effect on GST)
  • ATO disclosure of tax debts to credit bureaus
  • Expansion of estimates regime to GST (PCG 2020/2)
  • Finalised ruling on connected to Australia rule for intangibles (GSTR 2019/1)
  • Updated legislative instrument on margin scheme
  • Combatting Illegal Phoenixing legislation passed (GST consequences)
  • Cases: Melbourne Apartment (sale of apartment by charity was GST-free); Travelex (ATO loses appeal).

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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