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. A pending legislation section is also included containing details of proposed GST amendments that are not yet enacted. 

KEY FEATURES & INCLUSIONS

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
• 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