Australian GST Legislation with Overview 2020 is an essential resource for students with a fully-indexed and comprehensive consolidation of all legislation relating to Australia's GST system, as well as relevant luxury car tax and wine equalisation tax legislation. It also includes a Pending legislation section that contains details of proposed GST amendments that are not yet enacted.KEY FEATURESAn 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.