Australian master GST guide 2020

Description

Product Information List of Abbreviations HIGHLIGHTS OF RECENT GST CHANGES OVERVIEW • BASIC CONCEPTS INTRODUCTION HOW GST OPERATES SMALL BUSINESS ENTITIES LEGISLATIVE BACKGROUND GETTING STARTED WITH GST REGISTRATION LIABILITY FOR GST • TAXABLE SUPPLIES TAXABLE SUPPLIES CALCULATING GST ON SUPPLIES CLAIMING INPUT TAX CREDITS • TAX INVOICES INPUT TAX CREDITS TAX INVOICES GST ADJUSTMENTS ADJUSTMENT EVENTS ADJUSTMENTS FOR BAD DEBTS “PLANNED USE” AND ASSOCIATED ADJUSTMENTS STARTING, TRANSFERRING OR CEASING BUSINESS OTHER ADJUSTMENT RULES ACCOUNTING BASIS • TAX PERIODS TAX PERIODS ACCRUALS AND CASH BASIS SPECIAL ATTRIBUTION RULES GST RETURNS • THE BAS • PAYMENT • ASSESSMENT • REFUNDS INTRODUCTION STANDARD METHOD OTHER REPORTING OPTIONS OTHER PROCEDURAL ISSUES ASSESSMENT, PAYMENT AND REFUNDS IMPORTS AND EXPORTS GOODS IMPORTED INTO AUSTRALIA SPECIAL RULES RELATING TO OFFSHORE SUPPLIES EXPORTS FINANCIAL SUPPLIES AND INSURANCE FINANCIAL SUPPLIES INSURANCE REAL ESTATE • ACCOMMODATION • SALE OF BUSINESS SALE OF REAL PROPERTY SPECIAL “MARGIN” RULES BODIES CORPORATE RENTED OR LEASED PREMISES CROWN AND FARM LAND BUYING AND SELLING A BUSINESS TRANSPORT, TRAVEL AND VEHICLES TRANSPORT AND TRAVEL MOTOR VEHICLES FOOD, HEALTH AND MEDICAL FOOD HEALTH AND MEDICAL EDUCATION AND CHILD CARE EDUCATION CHILD CARE CHARITIES, RELIGIOUS AND NON-PROFIT BODIES GAMBLING, SECOND-HAND GOODS AND OTHER MEASURES GAMBLING SECOND-HAND GOODS OTHER MEASURES GST GROUPS, BRANCHES, AGENTS AND ASSOCIATES GST GROUPS AMALGAMATED COMPANIES JOINT VENTURES BRANCHES AGENTS ASSOCIATES ADMINISTRATION • AUDIT • REVIEW GENERAL ADMINISTRATION OF THE GST LAW INFORMATION-GATHERING AND ACCESS POWERS AUDITS AND COMPLIANCE SPECIAL LIABILITIES AND OBLIGATIONS OTHER GST-RELATED PENALTIES OBJECTIONS AND APPEALS CONTRACTS • TRANSITIONAL RULES TIMING RULES OTHER SPECIAL TRANSITIONAL RULES FOR CONTRACTS GST CLAUSES: RECOVERING GST ANTI-AVOIDANCE RULES GENERAL ANTI-AVOIDANCE PROVISION SCHEME PROMOTERS PLANNING • PRICING • CASHFLOW PRICING CASHFLOW OTHER PLANNING ISSUES WINE EQUALISATION TAX OUTLINE OF WINE EQUALISATION TAX ASSESSABLE DEALINGS CALCULATING AND PAYING WET EXEMPTIONS FROM WET WET CREDITS LUXURY CAR TAX INCOME TAX AND FBT RELATIONSHIP BETWEEN GST AND INCOME TAX RELATIONSHIP BETWEEN GST AND FBT GST CHECKLISTS GST TRANSACTION CHECKLISTS GST RATES, DATES AND THRESHOLDS INDUSTRY CHECKLISTS ATO FORMS • FACT SHEETS • CONTACTS GST TERMS CASE TABLE A B C D E F G H I J K L M N O P Q R S T U V W Y Numbered Decisions of Boards of Review, AAT and other Authorities LEGISLATION FINDING LISTS RULINGS FINDING LISTS INDEX A B C D E F G H I J K L M N O P Q R S T U V W