The Australian GST Handbook, is a comprehensive topic-by-topic guide to the GST system covering all aspects of legislation and its relationship to other taxes, including income tax and FBT, through more than 50 chapters.
Practical explanations are given on how the relevant legislation, rulings and cases affect the different aspects of the GST system and numerous examples are also provided in order to illustrate the analysis.
In November, the most recent update, included a new chapter dealing with trusts and superannuation funds and the rewriting of the chapters on GST and partnership, and GST and the entity rule.
This product is updated online quarterly throughout the year, including a mid-year print edition.
Other special features:
- Summary of new GST developments for each edition
- Pending GST developments
- Tables listing secondary legislation such as ministerial and Commissioner’s determinations that specify the operation of certain GST provisions
- ATO Interpretative Decisions Table
- Updated Index
- The print edition also contains a useful section finding list (Legislation Table) as well as Cases and Ruling Tables