Author Description

The Australian GST Handbook 2013-14 comprehensively explains the operation of the GST system, covering all aspects of the GST legislation and its relationship with other taxes, including income tax and FBT. Written from practical GST experience, the Australian GST Handbook 2013-14 is indispensable for practitioners and students alike. The Handbook uses a highly explanatory style, with a depth of coverage and analysis not matched by other GST guides. Its emphasis is on practical explanations of the GST system, with a critical appraisal of relevant legislation and rulings. Solid understanding of all areas is facilitated by overviews and worked examples. The 2013-14 edition has been extensively updated for changes in legislation and rulings released in the last 12 months, and several chapters have been substantially rewritten. This edition includes comprehensive updates to the following important GST areas: ·Property transactions ·Obtaining GST refunds ·Tax invoices and adjustment notes ·Correcting GST mistakes ·GST Rulings ·Supplies by Charities ·Supplies by Government entities. The 2013-14 edition is accurate and up-to-date as at 1 July 2013.