GST Legislation Plus - Checkpoint
Online Price: N/A |
Date: 01/05/2013 Code: 41412944 Thomson Reuters, AUSTRALIA |
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Available Formats
Format | Title | Date | Code | Price | |
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Online | GST Legislation Plus - Checkpoint | 01/05/2013 | 41412944 | N/A |
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eBook - ProView | GST Legislation PLUS 2024 eBook | 25/01/2024 | 9780864600851 | $225.01 |
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GST Legislation PLUS 2024 eBook
Price: $225.01
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Book+eBook | GST Legislation PLUS 2024 Book + eBook | 25/01/2024 | 43241747 | $285.00 |
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GST Legislation PLUS 2024 Book + eBook
Price: $285.00
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Book | GST Legislation PLUS 2024 | 31/01/2024 | 9780864600844 | $225.01 |
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GST Legislation PLUS 2024
Price: $225.01
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Description
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.
GST Legislation PLUS updates for 2021
- Director ID legislation implemented
- Estimates regime extended to GST (PCG)
- Creditable acquisitions in a transaction accounts business – new rulings and PCG schedule
- Securitisation arrangements (updated GSTR)
- GST and motor vehicles – major ruling update
- Recent legislative determinations covering: waiver of tax invoices; third party adjustment notes; margin scheme; and cars supplied to disabled persons
- New Cases covering: sales of residential property by charity (Melbourne Apartment); interest on overpaid GST (ATO loses appeal – Travelex); input tax credit and 4 year rule (TKGY); casino’s rebates and global GST (Crown); land subdivided and sold off over 50 years (San Remo)
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
Benefits
- Provides a comprehensive set of GST legislation
- 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
Features
FEATURES
- Full text of the GST Act and Regulations, and related legislation
- Annotations of the legislation on a section-by-section basis
- Annotations of all cases from Australia (and on occasion from other GST and VAT jurisdictions)
- Extensive history notes
- Alerts highlighting provisions in the Act that are overridden by other sections
- Cross-references to ATO public rulings, advice rulings, industry issues rulings, bulletins, practice statements, and determinations
- Cross-references to Decision Impact Statements issued by the Commissioner indicating how the ATO intends to apply important cases
- Cross-references to ATO legislative determinations
- Cross-references to Ministerial legislative determinations
- Full definitions of terms used in the GST Act, GST Transition Act and GST Regulations where the definitions are found in other legislation
- Complete list of all ATO Interpretive Decisions, sorted by relevant section, and cross-referenced tables of all published public and private rulings
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Table of Contents
CONTENTS
- GST Acts and Regulations
- Tax Administration Act
- GST Transition Act and Regulation
- ABN Act and Regulation
- GST Imposition Acts
- End of Sales Tax Act
- Terms defined in other Legislation
- Tables of regulations cited
- Table of ATO rulings, determinations and bulletins cited
- Table of ATO legislative determinations
- Table of Ministerial legislative determinations
- Table of ATO interpretative decisions
- Table of annotated cases
- Table of Decision Impact Statements
Price is for a single annual subscription for firms or businesses. For pricing for government departments and authorities and multiple users please call 1800 074 333.