Australian GST Handbook 2023-24

Australian GST Handbook 2023-24

The Australian GST Handbook 2023-24 provides practical assistance for businesses and advisors on all matters involving GST, by accurately explaining the operation of Australia’s GST system. The analysis is enhanced by overviews and tables, as well as many real-life and detailed examples.  

The Handbook provides clear analysis on a wide range of business issues, enabling professionals and students to quickly find answers to all their GST questions. The Summary of Developments chapter highlights the important changes and proposed changes of the past year.  

This edition includes comprehensive updates to the following areas:  

• Notional GST paid by a local government body was a voluntary payment and not a tax (Hornsby Shire Council: High Ct); 
• The proposed sale of the freehold interests in 4 lots that were grouped together was not a single supply for the purposes of the margin scheme (Landcom: Full Fed Ct); 
• Scrap gold case considered the application of GST anti-avoidance provisions (Complete Success: Full Fed Ct); 
• The value of a penalty unit increased twice in 6 months 
• Changes to tax invoice waver and recipient created tax invoice rules 

The Handbook is indispensable for any business which reports GST in its BAS.  

The 2023-24 print edition is accurate and up-to-date as at 1 August 2023. The online version of the Australian GST Handbook (sold separately) is updated quarterly throughout the year. The publication is also available as an e-book. 

Companion volume to: 

• GST Legislation Plus 
• Australian Tax Handbook 

• Logically structured with lots of examples and a user-friendly index to quickly locate key information
• Focuses on issues that are most relevant to practitioners, with special attention on how the ATO interprets relevant legislation
• Drawing on issues raised from Thomson Reuters’ Tax Q&A service, provides insights into practical GST problems

• 
  GST Legislation PLUS 2024

  Book

  $225.01

• 
  GST Legislation PLUS 2024 Book + eBook

  Book+eBook

  $285.00

• 
  GST Legislation PLUS 2024 eBook

  eBook - ProView

  $225.01

• 
  Not for Profit Best Practice Manual eSubscription

  eSub - ProView

  N/A

• 
  Australian Tax Review: Parts

  Journal

  $1,990.00

• 
  Not For Profit Best Practice Manual

  Looseleaf

  N/A

• 
  GST Legislation Plus - Checkpoint

  Online

  N/A

• 
  Australian GST Journal - Checkpoint

  Online

  N/A

• 
  Australian Tax Review (Checkpoint)

  Online

  N/A

• 
  Not for Profit Best Practice Manual (Checkpoint)

  Online

  N/A

• Summary of Developments.
• Overview of GST.
• Key GST Concepts.
• GST-free Supplies.
• Input-taxed Supplies.
• Special Rules – Transactions.
• Special Rules – Entities.
• GST Administration.
• GST in Practice.
• Transitional Rules and Pending Developments.
• Tables: Legislation; Cases; Rulings and determinations; Commissioner’s legislative determinations; ATO interpretative decisions.
• Index.