OVERVIEW

This title provides a fully-indexed and comprehensive consolidation of all legislation relating to the Australian GST system as well as all relevant luxury car tax and wine equalisation tax legislation, incorporating all legislative amendments enacted to 1 January 2017.

Also included is a Pending legislation section that contains details of proposed GST amendments to extend the GST to low value goods imported by consumers from 1 July 2017. This legislation book complements the Australian Master GST Guide 2017.

TABLE OF CONTENTS

• Overview
• Checklist of Defined Terms 
• GST Legislation Annotator 
• GST Legislative Determinations Tracker 
• Legislation
• GST Act and Regulations
• GST Transition Act and Regulations
• GST Imposition Acts
• Luxury Car Tax and Wine Equalisation Tax Acts and Regulations
• Other legislation
• Pending legislation
• Index