The Guide contains practical examples, checklists and planning strategies that enable users to find GST answers quickly.

This 23^rd edition will be updated to the law as at 1 January 2022, and contain updates to any GST developments that occurred in 2021.

Topics Covered:

• Highlights of recent GST changes
• Overview • basic concepts
• Getting started with GST
• Registration
• Liability for GST • taxable supplies
• Taxable supplies
• Calculating GST on supplies
• Claiming input tax credits • tax invoices
• GST adjustments
• Accounting basis • tax periods
• GST returns • the bas • payment • assessment • refunds
• Imports and exports
• Financial supplies and insurance
• Real estate • accommodation • sale of business
• Transport, travel and vehicles
• Food, health and medical
• Education and child care
• Charities, religious and non-profit bodies
• Gambling, second-hand goods and other measures
• GST groups, branches, agents and associates
• Administration • audit • review
• Contracts • transitional rules
• Anti-avoidance rules
• Planning • pricing • cashflow
• Wine equalisation tax
• Luxury car tax
• GST checklists
• GST terms