Australian GST legislation with overview current to 1 January 2019 22nd Edition by Cch Australia Limited ISBN 9781925894028 1925894029

Australian GST legislation with overview current to 1 January 2019 22nd Edition by Cch Australia Limited – Ebook PDF Instant Download/Delivery: 9781925894028 ,1925894029
Full download Australian GST legislation with overview current to 1 January 2019 22nd Edition after payment

Product details:

ISBN 10: 1925894029
ISBN 13: 9781925894028
Author: Cch Australia Limited

Australian GST legislation with overview current to 1 January 2019 22nd Edition Table of contents:

Chapter 1: Goods and Services Tax (GST) Overview
1.1 Introduction to GST in Australia
1.2 Legislative Framework and Administration
1.3 GST Policy and Development
1.4 Key Concepts of the GST System
1.5 The GST and Its Impact on Business and Consumers

Chapter 2: GST Legislation – Act and Related Provisions
2.1 The A New Tax System (Goods and Services Tax) Act 1999
2.2 Overview of Key Provisions and Amendments
2.3 GST Registration Requirements
2.4 GST on Supplies of Goods and Services
2.5 GST-Free and Input Taxed Supplies
2.6 Transitional Provisions

Chapter 3: GST Liability and GST-Free Supplies
3.1 Defining GST Liabilities
3.2 When GST Applies to Supplies
3.3 Exemptions and GST-Free Supplies
3.4 Specific Provisions for Particular Industries (e.g., Healthcare, Education)
3.5 Special Rules for International Transactions
3.6 Determining Whether a Supply is Taxable

Chapter 4: Input Tax Credits and Offsets
4.1 Entitlement to Input Tax Credits
4.2 Eligibility for Input Tax Credits on Purchases
4.3 Restrictions and Limitations
4.4 Special Circumstances for Claiming Input Tax Credits
4.5 Offsetting GST Liabilities with Credits
4.6 The Role of Accounting Methods in Claiming Credits

Chapter 5: GST Returns and Compliance Requirements
5.1 GST Returns – Preparation and Submission
5.2 Reporting and Filing Deadlines
5.3 GST Record-Keeping Requirements
5.4 Audits and Investigations by the ATO
5.5 Penalties for Non-Compliance and Late Payments

Chapter 6: Special Rules for Certain Transactions and Sectors
6.1 Special GST Rules for Imports and Exports
6.2 GST on Real Estate Transactions
6.3 GST on Financial Services and Insurance
6.4 GST in the Charitable and Non-Profit Sectors
6.5 The Hospitality and Tourism Industry and GST
6.6 Complexities of GST in the Agricultural Sector

People also search for Australian GST legislation with overview current to 1 January 2019 22nd Edition:

    
australian gst tax
    
australia gst tax
    
gst legislation plus
    
australian gst legislation with overview

Tags:

Cch Australia Limited,Australian GST legislation,overview current