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Australian GST Legislation with Overview is an essential resource for GST advisers, accountants, lawyers and tax agents. This latest edition provides a fully-indexed and comprehensive consolidation of all legislation relating to Australia’s GST system as well as all relevant luxury car tax and wine equalisation tax legislation.

Also included is a Pending legislation section that contains details of proposed GST amendments that are not yet enacted. 

KEY FEATURES

An essential resource for GST advisers, accountants, lawyers and tax agents, this book includes:

  • An overview of the framework and operation of GST;
  • A GST Legislation Annotator which provides a quick check of whether a specific legislative provision has been referred to in ATO rulings, determinations or cases; and
  • A handy Legislation Index for easy reference.

Legislation included:

  • A New Tax System (Goods and Services Tax) Act and Regulations
  • A New Tax System (Goods and Services Tax Transition) Act 1999
  • A New Tax System (Luxury Car Tax) Act and Regulations
  • A New Tax System (Wine Equalisation Tax) Act and Regulations
  • GST, Luxury car tax and Wine Equalisation Tax Imposition Acts
  • Extracts of Taxation Administration Act
  • A New Tax System (Australian Business Number) Act and Regulations
  • Veterans’ Entitlements (Special Assistance — Motorcycle Purchase) Regulations 2001

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