Home >
Taxation >
Australia >
GST Legislation PLUS 2014

GST Legislation PLUS 2014

Author: Richard Krever
Publisher: Lawbook Co.
ISBN: 9780864608444
Published In: January 2014
Format: Paperback
Jurisdiction: Australia ? Disclaimer:
Countri(es) stated herein are used as reference only

AU$254.80

Download Order Form

Add to Wishlist
| Add to Compare

Description

Details

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