GST : a practical guide / by Neil Russ.

North Ryde, N.S.W. : CCH Australia Limited, 2025

2025 edition.

202976

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

Taxation -- Law and legislation -- Australia.

The GST A Practical Guide is widely considered to be the authoritative text on goods and services tax. In addition to covering the broad framework and operation of GST in New Zealand, the book provides in-depth coverage of special problem areas and contentious issues regarding the application of the Goods and Services Tax Act 1985. The first part of the book sets out the broad framework and operation of GST in New Zealand. The second part of the book provides in-depth coverage of difficult and contentious issues regarding the operation of the GST legislation. Topics include: the fundamentals of GST, zero-rating, exempt supplies, supplies, timing and value, mortgagee sales, hire purchase, barter, nominations and assignments, discounts and refunds, rental properties, insurance, taxable supply information requirements, imported goods and services (including listed services and online marketplaces), adjustments and periodic payments. This 11th edition contains updates and discussions on significant GST changes since Alastair McKenzie's 10th edition in 2017. It has been comprehensively updated to 7 April 2025 and includes: changes to the law around invoicing and credit notes, including taxable supply information and supply correction information changes to the apportionment and adjustment rules a new chapter on the digital economy, including online marketplaces, listed services, redeliverers and cryptoassets developments relating to grouping for GST changes to the secondhand goods tax credit relevant case law, Inland Revenue guidance, interpretation statements and technical decision summaries issued since the 10th edition.

Includes bibliographical references and index.

9781775474333

1 online resource (568 pages) : digital