Australian GST Legislation with Overview is an essential resource for GST advisers, accountants, lawyers and tax agents. This latest edition provides a fully-indexed and comprehensive consolidation of all legislation relating to Australia’s GST system as well as all relevant luxury car tax and wine equalisation tax legislation. It incorporates all legislative amendments enacted to 1 January 2016. Also included is a Pending legislation section that contains details of proposed GST amendments to extend the scope of the GST to offshore supplies of services and intangibles to Australian consumers from 1 July 2017. This book also puts the following at your fingertips: •an overview of the framework and operation of GST; •a GST Legislation Annotator which provides a quick check of whether a specific legislative provision has been referred to in ATO rulings, •determinations or cases; and •a handy Legislation Index for easy reference.