Description |
1 online resource |
Contents |
Highlights of 2013 GST changes -- Overview · Basic concepts -- Getting started with GST -- Registration -- Liability for GST · Taxable supplies -- Claiming input tax credits · Tax invoices -- GST adjustments -- Accounting basis · Tax periods -- GST returns · The BAS · Payment · Assessment · Refunds -- Imports and export -- Financial supplies and insurance -- Real estate · Accommodation · Sale of business -- Transport, travel and vehicles -- Food, health and medical -- Education and child care -- Charities, religious and non-profit bodies -- Gambling, second-hand goods and other measures -- GST groups, branches, agents and associates -- Administration · Audit · Review -- Contracts · Transitional rules -- Anti-avoidance rules -- Planning · Pricing · Cashflow -- Wine equalisation tax -- Luxury car tax -- Income tax and FBT -- Numbered decisions of boards of review and AAT |
Summary |
"The Australian Master GST Guide contains a clear, practical explanation of the GST with numerous examples of how it works in practice. It is up-to-date to 1 January 2014 and incorporates all changes and proposed changes to the GST law. Particular attention is given to key subject areas such as real property, imports/exports, finance, transport, food, education, health and charities. Significant coverage of audit, compliance activities and planning opportunities is also included."-- Publisher's website |
Notes |
Title from CCH Online Store page (viewed May 19, 2014) |
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Part of the CCH Online Library on the IntelliConnect online information platform |
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Includes index |
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Description based upon print version of record |
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Mode of access: Internet via the World Wide Web |
Subject |
Business enterprises -- Taxation -- Law and legislation -- Australia.
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Spendings tax -- Law and legislation -- Australia.
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Taxation of articles of consumption -- Law and legislation -- Australia.
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Taxation -- Law and legislation -- Australia.
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Value-added tax -- Law and legislation -- Australia.
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Form |
Electronic book
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Author |
CCH Australia Limited, issuing body
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