This title provides a fully-indexed and comprehensive consolidation of all legislation relating to the Australian GST system as well as all relevant luxury car tax and wine equalisation tax legislation, incorporating all legislative amendments enacted to 1 January 2018. Also included is a Pending legislation section that contains details of proposed GST amendments to require purchasers of new residential premises and new residential subdivisions to remit GST directly to the ATO from 1 July 2018.Key Features of this EditionAn essential resource for GST advisers, accountants, lawyers and tax agents, this book includes:An overview of the framework and operation of GSTA GST Legislation Annotator which provides a quick check of whether a specific legislative provision has been referred to in ATO rulings, determinations or casesA handy Legislation Index for easy reference.Oxford University Press Australia & New Zealand is the non-exclusive distributor of this title.