GST Legislation PLUS 2020

ISBN: 9780864697752
Publisher: Thomson Reuters
Publish Date: 29/01/2020

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GST Legislation PLUS 2020

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GST Legislation PLUS

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This product is also available by subscription online.

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GST Legislation PLUS Overview

GST legislation is complex and difficult to apply and interpret, even for experts. GST Legislation PLUS addresses the shortfall of insufficient guidance by other resources. It is the must-have resource for those who need to understand and interpret the GST law and find the right information fast.

Written in an easy-to-read format and containing helpful section notes and comprehensive cross-references, GST Legislation PLUS guides you through the complex areas and provides insights into how unexplored issues might be resolved by Australian courts and tribunals.

To keep pace with developments throughout the year, subscribe to GST Legislation PLUS online.

GST Legislation PLUS updates for 2020

  • New set of GST Regulations, with revised numbering and structure
  • Legislative determinations on corporate credit card statements and digital currency conversion 
  • New legislative rules for online hotel bookings by overseas based operators 
  • New provisions dealing with electronic invoicing
  • Revised rulings on the connected to Australia tests 
  • New cases covering: carrying on an enterprise; liquidator’s claims for input tax credits; share trader v share investor; no documentation for margin scheme.

GST Legislation PLUS Features

  • Full texts of the GST Act and cross-referenced tables of Regulations, and related legislation
  • Annotations of the legislation on a section-by-section basis
  • Annotations of all important cases from Australia (and on occasion from other GST and VAT jurisdictions)
  • Extensive history notes
  • Cross-references to ATO rulings: public, advice, industry issues rulings, bulletins, practice statements, and determinations
  • Cross-references to ATO legislative determinations
  • Complete list of all ATO interpretive decisions, sorted by relevant section, and all published ATO public rulings and ATO private rulings

GST Legislation PLUS Benefits

  • Provides a comprehensive set of GST legislation in a compact single volume
  • Explains how key sections operate and should be applied
  • Sections designed to increase user efficiency, by-passing the need to go to s195-1 and then looping back to the actual definition
  • Allows tracking of legislative developments and amendments
  • Provides a quick reference to how various GST issues have been resolved by the courts

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