As the number of cases dealing with GST issues continues to grow, I felt that it was time to put together an annotated GST Act to complement this site. This allows you to go to a section of the GST Act and see if any decisions have been handed down that relate to that section. I have also included an annotated Taxation Administration Act, for those sections that may relate to GST. This includes parts of Schedule 1 to the TAA, which contains the collection and recovery provisions.
The Annotated Legislation can be accessed through the Menu at the top of the page. There is also a drop down menu for the GST Act, which can take you directly to the particular sections of the Act. All you do it put the mouse over the menu item.
The legislation includes all of the Australian decisions (I may have missed one or two here or there) and a number of international decisions. The annotations will be updated progressively.
I hope you find this additional resource useful.
Chris, thank you, the annotated legislation is very helpful, kind regards, Kevin O’Rourke
m. +61 438 637 638