Since 1 July 2000 we have been grappling with the GST legislation and helping our clients incorporate this law into their financial and legal records. In fact, for many advisers involvement with GST issues arose well before that date. Now, more than six years down the track, it is time to revisit some important GST issues and consider how they impact on our clients. These materials incorporate several GST topics to ensure practitioners are giving accurate and up to date advice in this complex area of taxation law.