GST legislation PLUS 2025 : featuring key sectional commentary and cross-references / Thomson Reuters.

Pyrmont, N.S.W. : Lawbook Co., 2025.

2025 edition

202129

Taxation -- Law and legislation -- Australia.

Value-added tax -- Law and legislation -- Australia.

1. Introduction

1.1. Preliminary

1.2. Using this Act

2. The basic rules

2.1. The central provisions

2.2. Supplies and acquisitions

2.3. Importations

2.4. Net amounts and adjustments

2.5. Registation

2.6. Tax periods

2.7. Returns, payments and refunds

2.8. Checklist of special rules

3. The exemptions

3.1. Supplies that are not taxable supplies

3.2. Non-taxable importations

4. The special rules

4.1. Special rules mainly about particular ways entities are organised

4.2. Special rules mainly about supplies and acquisitions

4.3. Special rules mainly about importations

4.4. Special rules mainly about net amounts and adjustments

4.5. Special rules mainly about registration

4.6. Special rules mainly about tax periods

4.7. Special rules mainly about returns, payments and refunds

5. Miscellaneous

5.1. Miscellaneous

6. Interpreting this Act

6.1. Rules for interpreting this Act

6.2. Meaning of some important concepts

6.3 Dictionary

Schedule 1. Food that is not GST-free

Schedule 2. Beverages that are GST-free

Schedule 3. Medical aids and appliances.

GST legislation is complex and difficult to apply and interpret, even for experts an there is sometimes insufficient guidance for many of the important provisions. GST Legislation PLUS 2025 addresses the shortfall. It is the must-have resource for those who need to understand and interpret the GST law, and need to find the right information fast. Written in an easy-to-read format and containing helpful section notes and comprehensive cross-references, GST Legislation PLUS 2025 guides you through the complex areas and provides insights into how unexplored issues might be resolved by Australian courts and tribunals. 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 public rulings, advice rulings, industry issues rulings, bulletins, practice statements, and determinations. Cross-references to ATO legislative determinations. Complete list of all ATO interpretative Decisions, sorted by relevant section, and all published public and private rulings. Benefits: Provides a comprehensive set of GST legislation in a compact single volume. Explains how key sections operate and should be applied. Allows tracking of legislative amendments and developments of legislation. Provides a quick reference to how various GST issues have been resolved by the courts. Helps you to quickly and easily follow the application of the law. - Publisher's website.

Previous edition 2024.

Includes bibliographical references and index.

1442

xi, 1891 pages ; 24 cm