The Guide contains examples, checklists and planning strategies that enable users to find GST answers quickly. This latest edition discusses the GST law as current to 1 January 2023. Professionals rely on this Guide for a concise, practical, reliable and current explanation of how GST works and how to deal with it in practice. Key Features Highlights of GST developments How GST works Special rulesAdministration, transitional, penalties and planning Related taxes Checklists Indexes