| Description |
1 online resource (832 pages) |
| Contents |
Highlights of recent GST changes -- Overview ; basic concepts -- Getting started with GST -- Registration -- Liability for GST ; Taxable supplies - Claiming input tax credits ; tax invoices - GST adjustments - Accountin basis ; tax periods - GST returns ; the BAS ; Payment ; Assessment ; Refunds - Imports and exports - 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 - Administation ; audit ; review - Contracts ; transitional rules - Anti-avoidance rules - Planning ; pricing ; cashflow - Wine equalisation tax - Luxury car tax - Income tax and FBT - GST checklists |
| Summary |
"This title provides practical everyday guidance on GST issues, and is the companion guide for Australian GST Legislation with Overview 2017. Up to date to 1 January 2017, it incorporates all changes and proposed changes to the GST law. It contains a clear explanation of the GST with numerous examples, checklists and planning strategies to help you find GST answers quickly. Major changes include the Tax and Superannuation Laws Amendment (2016 Measures No 1) Act 2016 which amended the GST Act to ensure GST is applied consistently to the supply of digital products and other imported services; and the Exposure Draft Treasury Laws Amendment (2017 Measures No 1) Bill 2017 which proposes to extend the GST to low value goods imported by consumers from 1 July 2017."-- Wolters Kluwer CCH Website |
| Notes |
Includes index |
|
Title from Wolters Kluwer CCH page (viewed March 2017) |
| 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
|
| Author |
CCH Australia Limited, publisher, distributor
|
| ISBN |
9780995362314 (ePub) |
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