Australian master GST guide 2020 / by Philip McCouat
By: McCouat, Philip.Publisher: North Ryde, NSW : CCH Australia, 2020Edition: 21st ed.Description: 743 p. ; electronic resource.ISBN: 9781922347008.Subject(s): Goods and services tax | Accounting procedures | Tax | Checklists | A New Tax System (Goods and Services Tax) Act 1999 -- AustraliaOnline resources: Download as an eBook
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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 -- Accounting basics - 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 -- Administration - audit - review -- Contracts - transitional rules -- Anti-avoidance rules -- Planning - pricing - cashflow -- Wine equalisation tax -- Luxury car tax -- Income tax and FBT -- GST checklists -- GST terms.
Designed to give a clear explanation of Australian GST, with numerous examples of how it works in practice. Incorporates all legislative changes up to 1 January 2020.