This paper covers the major GST developments that have taken place over the last 12 months. Aimed at providing an overview of GST legislative and practice issues, it provides essential and targeted information to those who need to keep on top of a tax that impacts on all areas of practice and business. Topics covered include:
- GST legislative changes - including the new margin scheme rules
- GST case round-up
- GST practice - "big-ticket" rulings
- GST tax planning, risk management and GST taxpayer alerts.