GST Legislation PLUS 2018 eBook

GST Legislation PLUS 2018 eBook

eBook - ProView

$187.00* RRP

New Release, 30/01/2018

Code: 9780864698681

Thomson Reuters, AUSTRALIA

Available Formats

Format Title Date Code Price
Book GST Legislation PLUS 2018 25/01/2018 9780864698674 $187.00 Add to cart
Book+eBook GST Legislation PLUS 2018 Book + eBook 30/01/2018 42148845 $243.10 Add to cart
eBook - ProView GST Legislation PLUS 2018 eBook 30/01/2018 9780864698681 $187.00 Add to cart
Online GST Legislation Plus - Online (WestlawAU) 41167608 $1,005.55

Description

OVERVIEW

GST legislation is complex and difficult to apply and interpret, even for experts. Despite the fact that GST came into operation in Australia in 2000, 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.

New 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 business-to-business transactions involving valuable metal goods (ie gold, silver or platinum)

·         Changes to treatment of second hand goods consisting of valuable metal goods

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 are resolved by the courts
  • Helps you to quickly and easily follow the application of the law

Features

FEATURES

  • Full text of the GST Act and Regulations, and related legislation
  • Annotations of the legislation on a section-by-section basis
  • Annotations of all cases from Australia (and on occasion from other GST and VAT jurisdictions)
  • Extensive history notes
  • Alerts highlighting provisions in the Act that are overridden by other sections
  • Cross-references to ATO public rulings, advice rulings, industry issues rulings, bulletins, practice statements, and determinations
  • Cross-references to Decision Impact Statements issued by the Commissioner indicating how the ATO intends to apply important cases
  • Cross-references to ATO legislative determinations
  • Cross-references to Ministerial legislative determinations
  • Full definitions of terms used in the GST Act, GST Transition Act and GST Regulations where the definitions are found in other legislation
  • Complete list of all ATO Interpretive Decisions, sorted by relevant section, and cross-referenced tables of all published public and private rulings

Table of Contents

CONTENTS

  • GST Acts and Regulations
  • Tax Administration Act
  • GST Transition Act and Regulation
  • ABN Act and Regulation
  • GST Imposition Acts
  • End of Sales Tax Act
  • Terms defined in other Legislation
  • Tables of regulations cited
  • Table of ATO rulings, determinations and bulletins cited
  • Table of ATO legislative determinations
  • Table of Ministerial legislative determinations
  • Table of ATO interpretative decisions
  • Table of annotated cases
  • Table of Decision Impact Statements


 

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