Australian GST Handbook

Publisher: Thomson Reuters


Australian GST Handbook

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The Australian GST Handbook - Checkpoint Online

The Australian GST Handbook comprehensively explains the operation of the GST system, covering all aspects of the GST legislation and its relationship with other taxes, including income tax and CGT.

Practical explanations highlight the impact of GST on day-to-day transactions, with special focus on key areas such as real property and claiming input tax credits. Solid understanding of all areas is facilitated by overviews and worked examples. It has a depth of coverage and analysis not matched by other GST guides.

Written with both practitioners and students in mind, the GST Handbook covers the full gamut of GST issues that readers will face. 

The Australian GST Handbook Features

  • Explains the current status of all GST issues
  • Provides an essential technical reference to GST in its practical context
  • Simplifies complex issues and facilitates a solid understanding of the GST system and how it really works
  • Quickly locate information relevant to your GST query
  • Assists you to avoid common traps and pitfalls
  • Helps you manage operational GST issues more effectively to ensure compliance and take advantage of any business benefits


  • Abbreviations.
  • Summary of Developments.
  • Overview of GST.
  • Key GST Concepts.
  • GST-free Supplies.
  • Input taxed Supplies.
  • Special Rules - Transactions.
  • Special Rules - Entities.
  • GST Administration.
  • Pending Developments.
  • Ministerial Determinations and Direction Table.
  • Commissioner's Legislative Determinations Table.
  • ATO Interpretative Decisions Table.
  • Index.