Thomson Reuters GST Commentary service is structured division-by-division on a subject matter basis. This allows users to quickly locate the relevant provision and have it explained in the context of how the GST law works as a whole. The online-only service provides links to all relevant rulings, cases and GST legislation.
With the aim of providing Australia’s leading GST analysis, it contains features specifically designed for both advisers and businesses. All developments are included, including proposed changes. This allows readers to not only understand the law as it currently operates, but also to prepare for changes in advance.
The GST Commentary team combines the skills of a very experienced in-house tax writing team and a truly diverse range of proven external writers: Big 4 partners and senior managers, tax lawyers, academics, ATO officers and freelance tax specialists. The rigorous commissioning and review process delivers commentary that combines the best of both worlds: practitioner insight, packaged in well-structured, coherent uniform-style commentary.
The commentary is structured using a “top down” hierarchy with detailed overviews (making it accessible to all levels of user) which then push down to deeper levels of analysis.
The commentary contains links to legislation, rulings and cases and extensive divisional level section finding lists to facilitate “legislation to commentary” research.
- With access to the most detailed analysis of the GST legislation written with the cooperation of practitioners, academics and respected Thomson Reuters writers, you are given detailed information on the technical aspects of the law as well as the practical implications to assist you in researching complex GST matters for your clients.
- With the online format, you get fast delivery of information
- The annotated format allows you to read up on relevant parts of the Act, but thorough cross referencing makes sure you don't miss out on related sections in the tangled web that is the GST legislation.
- The GST Commentary also includes links to GST Legislation Plus which, if you also subscribe to this, take you to the text of the legislation supplemented by annotations, lists of relevant rulings and other materials such as cases and defined terms and full history notes of the text of the GST legislation.