Australian GST Legislation with Overview 2013 - 16th Edition

This title provides an in-depth index and comprehensive consolidation of all legislation relating to the Australian GST system, and incorporates all amendments enacted to 1 January 2013. The book also includes all relevant luxury car tax and wine equalisation tax legislation. There is also a separate section containing the full definitions of terms used in the GST legislation which are defined in non-GST legislation.

Features:

• An overview of the framework and operation of GST 
• A GST Legislation Annotator provides a quick check of whether a specific legislative provision has been referred to in ATO rulings, determinations or cases
• A list of legislative determinations made by the Commissioner or federal government ministers
• A useful legislation index for easy reference