Australian GST Handbook 2026-27 eBook

The Australian GST Handbook 2026-27 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 CGT.

Practical explanations highlight the impact of GST on day-to-day transactions, with special focus on key areas such as real property and claiming input tax credits. Solid understanding of all areas is facilitated by overviews and worked examples. It has a depth of coverage and analysis not matched by other GST guides.

Written with both practitioners and students in mind, the GST Handbook covers the full gamut of GST issues that readers will face.

The print edition is current to 1 August 2026, with the online version updated during the year. It is also available as an e-book and complements GST Legislation Plus and the Australian Tax Handbook.

Key updates include:

• The Full Federal Court found that the ART had erred in its approach to determining whether excess GST had been passed on. However, in all other matters the taxpayer was unsuccessful: Geocon Land Holdings No 5 Pty Ltd v FCT
• The Federal Court held that the objection, review and appeal provisions in Pt IVC of the TAA 1953 did not activate a taxpayer's right to claim input tax credits in respect of GST returns lodged more than four years after their due date: Barth Family Trust
• A property developer has been unsuccessful in defending its calculation of the GST liability for property developments which it determined by using the margin scheme: ZKSM and FCT
• Taxpayers can now claim an input tax credit in the tax period the entitlement arose, rather than being restricted to a later tax period
• A tax deduction can now be claimed for certain reverse charge payments, while a deduction for the GIC is no longer permissible
• The chapter on GST rulings has been significantly revamped  
• Draft GST Ruling GSTR 2026/D1 addresses when supplies of things other than goods or real property (eg digital products, rights and services) are treated as being made to Australian consumers.

• 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 2025 eBook

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  GST Legislation PLUS 2026 eBook

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  Australian Tax Review: Parts

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  Australian GST Journal - Checkpoint

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• 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.