Description
Introducing the 'Australian GST Legislation with Overview 2019', your ultimate resource for navigating the complexities of the Australian Goods and Services Tax (GST) system. This essential guide offers a fully-indexed consolidation of all relevant legislation, including the latest amendments to the GST regulations as of January 1, 2019. Whether you're a GST adviser, accountant, lawyer, or tax agent, this book is indispensable for understanding the intricate workings of Australia's GST framework. The inclusion of luxury car tax and wine equalisation tax legislation ensures comprehensive coverage of all pertinent areas. Benefit from the included Pending Legislation section, which outlines upcoming GST amendments, specifically tailored for purchasers of new residential premises and subdivisions, effective from July 1, 2019. Key features also include an insightful overview of the GST framework, along with an innovative GST Legislation Annotator that quickly identifies whether specific legislative provisions have been referenced in ATO rulings or cases. To facilitate ease of use, a detailed Legislation Index allows for swift navigation to find the information you need. Stay informed and compliant with the latest in GST legislation with this authoritative guide from CCH Australia, enhancing your professional resource library today.