Australian GST legislation : with overview : current as at 1 January 2019 / CCH editors.

Macquarie Park, N.S.W. : CCH Australia Limited, 2019.

22nd edition

88665

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

Overview

Checklist of defined terms

GST legislation annotator

GST legislative determinations tracker

GST Act

GST Regulations

GST Transition Act and Regulations

GST Imposition Acts

Luxury Car Tax and Wine Equalisation Tax Acts and Regulations

Other Legislation

Pending/Draft Legislation

Legislation Index.

This title provides a fully-indexed and comprehensive consolidation of all legislation relating to the Australian GST system as well as all relevant luxury car tax and wine equalisation tax legislation, incorporating all legislative amendments enacted to 1 January 2019. Also included is a Pending legislation section that contains details of proposed GST amendments to require purchasers of new residential premises and new residential subdivisions to remit GST directly to the ATO from 1 July 2019. KEY FEATURES An essential resource for GST advisers, accountants, lawyers and tax agents, this book includes: An overview of the framework and operation of GST; A GST Legislation Annotator which provides a quick check of whether a specific legislative provision has been referred to in ATO rulings, determinations or cases; and A handy Legislation Index for easy reference. - Publisher's website

Previous edition: 2000.

Includes bibliographical references and index.

Australian goods and services tax legislation

9781925894028

1 online resource (1744 pages) : 1.25 MB