Australian GST Handbook 2009-10
A comprehensive topic-by-topic guide to the GST system covering all aspects of legislation and its relationship to other taxes, including income tax. Explanations are given on how the Australian Taxation Office is administering the GST and how the courts are interpreting it. These practical explanations provide you with guidance on managing operational GST issues such as dealing with GST when buying, restructuring or running a business. It includes commentary on: new rulings and determinations; new and amended legislation; the government's responses to the Board of Taxation's report into the review of the law of GST administration, announced in the 2010 Federal Budget.
- 01 Aug 2009
- Thomson ATP
- Pyrmont, NSW, Australia
Table of contents
Summary of Developments; Overview of GST; Key GST Concepts; GST-free Supplies; Input-taxed Supplies; Special Rules - Transactions; Special Rules - Entities; GST Administration; GST in Practice; Transitional Rules and Pending Developments; Tables: Legislation; Cases; Rulings and determinations; Commissioner's legislative determinations; ATO interpretative decisions; Index.