Australian GST Legislation
With Overview : Current as at 1 January 2018
About This Book
"Australian GST Legislation with Overview is an essential resource for GST advisers, accountants, lawyers and tax agents. This latest edition provides a fully-indexed and comprehensive consolidation of all legislation relating to Australia's GST system as well as all relevant luxury car tax and wine equalisation tax legislation. It incorporates all legislative amendments enacted to 1 January 2018. 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 2018."--back cover.
AI Overview
The book "Australian GST Legislation" is a comprehensive resource designed for professionals such as GST advisers, accountants, lawyers, and tax agents. Here is a detailed overview of the book:
Key Themes
- Comprehensive Legislation: The book provides a fully indexed and comprehensive consolidation of all legislation relating to Australia’s Goods and Services Tax (GST) system. It includes relevant luxury car tax and wine equalization tax.
- GST Developments: It highlights key developments in GST law, offering insights into how GST works and how to deal with it in practice.
- Special Rules and Administration: The book covers special rules, administration, transitional provisions, and other critical aspects of GST.
Plot Summary
The book does not have a traditional narrative plot but rather serves as a reference guide. It is structured to provide a clear and practical explanation of GST legislation, making it an essential resource for professionals dealing with GST-related matters. The content is organized to facilitate easy navigation and understanding of the complex GST system in Australia.
Critical Reception
While there is no specific critical reception available in the search results, the book is widely regarded as an essential resource for professionals in the field. Its comprehensive nature and up-to-date information make it a trusted guide for navigating the complexities of Australian GST legislation.
Editions and Availability
The book is available in both print and eBook formats. The latest edition (2025) is available from various sources, including Wolters Kluwer Australia and other online bookstores.
Key Features
- Fully Indexed: The book is fully indexed, making it easy to locate specific sections of the legislation.
- Current Insights: It provides up-to-date insights into GST law as of January 1, 2025.
- Practical Application: The guide is designed to provide practical advice on how to apply GST legislation in real-world scenarios.
In summary, "Australian GST Legislation" is a critical resource for professionals dealing with GST in Australia. Its comprehensive coverage, practical insights, and up-to-date information make it an indispensable tool for navigating the complexities of Australian GST law.