GST legislation is complex and difficult to apply and interpret, even for experts. Given the relative youth of Australia’s GST legislation, there is often insufficient guidance as to how all the provisions operate with one another.
Authored by renowned expert, Professor Richard Krever, GST Legislation PLUS 2014 is the must-have resource for those who need to understand and interpret the GST law, and find the right information fast.
Written in an easy-to-read format and containing helpful section notes and comprehensive cross-references, GST Legislation PLUS 2014 will guide you through the GST maze and provide insights into how unexplored issues might be resolved by Australian courts and tribunals.
BENEFITS
- Provides a comprehensive set of GST legislation in a compact single volume
- Explains how key sections operate and should be applied
- Saves you time by taking you directly to the definition section, by-passing the need to go first s195-1 and then loop back to the actual definition
- Allows tracking of legislative amendments and developments of legislation
- Provides a quick reference to how various GST issues are resolved by the courts
- Helps you to quickly and easily follow the application of the law
FEATURES
GST Legislation Plus 2014 is Australia’s only comprehensive value added GST legislative resource containing the following features:
- Full text of the GST Act and Regulations, and related legislation
- Annotations of the legislation on a section-by-section basis
- Annotations of cases from Australia and other GST and VAT jurisdictions
- Cross-references to terms defined in other laws
- Extensive history notes
- Alerts highlighting provisions in the Act that are overridden by other sections
- Cross-references to overriding provisions
- Cross-references to ATO public rulings, advice rulings, industry issues rulings, bulletins, practice statements, and determinations
- Cross-references to Decision Impact Statements issued by the Commissioner indicating how the ATO will apply important cases
- Cross-references to ATO legislative determinations
- Cross-references to Ministerial legislative determinations
- Full definitions of terms used in the GST Act, GST Transition Act and GST Regulations where the definitions are found in other legislation
- Complete list of all ATO Interpretive Decisions, sorted by relevant section, and cross-referenced tables of all published public and private rulings