University of Sydney Law Library

Pathfinder - GST

CONTENTS

1 Introduction
2 Legislation
3 Extrinsic materials
4 Cases
5 GST Rulings
6 Using the catalogue
7 Texts and reports (post 1998)
8 Looseleaf services
9 Conference proceedings
10 Bibliographies
11 GST journals held in the Law Library
12 Journal indexes
13 Online services: Web, Lexis, WestLaw, Quicklaw, Celex
14 Audio and videorecordings
15 Not held, try …

1. Introduction

This guide lists the major publications and electronic databases related to the Australian Goods and Services Tax, which commenced on 1 July 2000, held primarily in the University of Sydney Law Library. Although the GST has been debated, for at least the past 25 years, only those publications and electronic databases of the past two years are listed here.

2. Legislation

The major piece of legislation is called A New Tax System (Goods and Services Tax) Act 1999 (Cth) supported with numerous cognate legislation.
These are conveniently reproduced in:

Electronically, the GST, as at 1 July 2000 is reproduced on the web, at:

Bills may be found in

Australian Parliament House http://www.aph.gov.au

Australian Tax Practice Bills & EMs

CCH Australian Income Tax Bills

SCALEplus http://scaleplus.law.gov.au then click on Browse All Data then click on Commonwealth Bills before Parliament 1998+.

Statutory rules may be found at SCALEplus http://scaleplus.law.gov.au then click on Browse All Data then click on either Commonwealth Regulations (all, current consolidations) or Commonwealth numbered Regulations 1979 +

* Alphabetical Listing

* Numerical Listing

3 Extrinsic materials

Explanatory memoranda in print

Australian GST legislation: with overview and explanatory memoranda. North Ryde, NSW, CCH Australia, 1999. Law Research 343.94055 10 Law Short Loan 343.94055 10.
Please note the 2nd and 3rd editions of this publication, did not reproduce the explanatory memoranda.

Australian Income Tax Bills 1998 (CCH) Vol 2. Check for supplementary EMs. Level 10

Bills & EMs (Australian Tax Practice) Part [10/1998]. Check for supplementary EMs. Level 10 under Australian Tax Practice

GST consolidated EMs: ATP's consolidated explanatory memoranda to the GST Acts.
2nd ed, North Ryde, NSW, Australian Tax Practice, 2000. Law Research 343.9404026 3 A

GST guide Transfer binder - GST Bills and Explanatory Memoranda for legislation receiving Royal assent in July 1999 Law Looseleaf 343.94055 5

Explanatory memoranda available electronically from:

Second reading speeches may be found in:

4 Cases

GST cases will appear in the specialist tax reports:

See also the specialist court reports: Commonwealth Law Reports, Australian Law Journal Reports, Australian Law Reports, Federal Court Reports etc and other specialist reports series such as Australian Trade Practices Reports, Administrative Law Decisions, Administrative Appeals Reports.

Cases are available electronically via

To see digests of Australian case law, try Australian Current Law and Australian Legal Monthly Digest, Level 8 Ready Reference.

Overseas cases relevant, will be those from the UK, Canada and New Zealand. Many of these will be available via traditional sources such as:

UK: The Digest; Halsbury’s Laws of England, Law Reports Indexes

Canada: Canadian Abridgment

New Zealand: New Zealand Tax Cases

In addition to the above, many of the above overseas cases may be found using Lexis or Westlaw. Note also the existence of the British and Irish Legal Information Institute (BAILII) http://www.bailii.org and the Canadian Legal Information Institute http://www.canlii.org

5 Tax Rulings

GST Rulings and Determinations may be found in a number of places, such as:

6 Using the Catalogue

Please note when using the catalogue, the University of Sydney uses Library of Congress subject headings, and its preferred term for GST is value added tax. However you can still find books and reports on goods and services tax by keying that term in under Keywords from the Title, Series, Corporate Author or Contents Notes, in the catalogue search options. Here you can also use terms such as GST, VAT, consumption tax or indirect tax.

7 Texts and reports (post 1998)

The application of goods and services tax to financial services: consultation document, circulated by Peter Costello. Canberra, Dept. of Treasury, 1999.
Fisher Research 336.278332 1.
Also available from http://www.treasury.gov.au

Chiert, G GST: insurance and financial services - an industry guide, Sydney, Australian Tax Practice, 2000 (Book, CD-ROM, Online)

Collins, D & Warren, N Understanding consumption taxes: everyone’s guide, 2nd ed, Sydney, Australian Tax Research Foundation, 1998. Fisher Research 336.2714099 5

Deloitte Touche Tohmatsu Australian GST handbook, Sydney, Australian Tax Practice, 2000.
Law Research 336.2714099 26
To be available on CD ROM and online

Deutsch, RL; Fischer, D & Orow, B Income tax and GST strategies manual, 2nd ed, Sydney, Australian Tax Practice, 2000

Dixon, D Super strategies for the 21st century: post GST, Melbourne, Information Australia, 2000.
Fisher Research 331.2520994 66

Donnelly, A GST: the winners and the losers, Elsternwick, Vic, Wrightbooks, 1998.
Fisher Research 336.2710994 5

Douglas, R Farmers’ ABC of GST, Canberra, National Farmers’ Federation/Australian Society of CPAs, July 1999. Badham 336.2714088 1
Badham Library 336.2714088 1
Also Via http://www.nff.org.au click on Publications

Douglass, R GST the answers: the plain English guide to the GST, Kenmore, Qld, InTax, 1999.
Fisher Research 336.2710994 10

Ernst & Young Australia GST the Ernst & Young guide: questions and answers, Sydney, UNSW Press, 1999.
Fisher Research 336.2710994 11

Fehily, K et al Handy GST guide, North Ryde, NSW, CCH, 1998.
Law Research 343.94055 6

Fernandez, P & Oats, L GST and small business, Perth, School of Business Law, Curtin Business School, Curtin University of Technology, 1998 (Working paper series; 98:01).
Fisher Research 336.2710994 6

Fisher, S & Dickson, L Getting ready for the GST, Sydney, CCH, 2000.
Law Research 336.2714 16 Includes GST checklists, Disk and GST quick reference guide

Getting ready for the GST kit - for accountants, North Ryde, NSW, CCH, 2000.
Includes the 2000 Master GST guide, checklists in print and on CD, pricing and cashflow calculators and a PowerPoint presentation

Getting ready for the GST kit - for business, North Ryde, NSW, CCH, 2000.
Includes a GST Quick reference guide, GST Checklists booklet, CD with checklists, pricing and cashflow calculators and tools

GST & business skills: an action guide for small and medium enterprises charitable organisations and educational bodies, Kingston, ACT, GST Start-Up Assistance Office/Sydney, KPMG, 1999.
Law Research 336.2714099 23 Book & Disk

GST guide, 2nd ed, Melbourne, Centre for Professional Development, 2000.
On order

GST training kit, North Ryde, NSW, CCH, 2000. Includes a self-paced learning program on CD, GST resource handbook and PowerPoint presentation. Law AV 336.2714099 13 Disk;
Law Research 336.2714099 13 Book

Hendren, LP Survive the GST: a guide for small & medium businesses, Montville, Qld, Oracle Press, 2000.
Fisher Research 336.27140994 25

Hill, P & Stacey, P GST business essentials, Sydney, Australian Tax Practice, 1999.
Law Research 336.2714099 14

Hill, P GST strategies for professionals: a practice survival guide, Sydney, Australian Tax Practice, 1999.
Law Research 336.2420862 1

Libbis, S & Hirsh, D Conveyancing plus GST, Melbourne, Law Crest, 2000. Law Research 343.94055 23

McCouat, P Australian master GST guide, North Ryde, NSW, CCH Australia Limited, 2000- .
Law Journals Level 10 under Australian

McCouat, P GST survival guide: how GST works, 2nd ed, North Ryde, NSW, CCH, 2000.
Law Research 343.94055 9 A

Prestney, S. The ABC of GST, Melbourne, Information Australia, 1999. Fisher Research 336.2714 14

Switzer, P Who’s afraid of the GST? Sydney, Prentice-Hall, 1998.
Fisher Research 336.2710994 8

Switzer, P Your GST questions answered, 2nd ed, Frenchs Forest, NSW, Pearson Education Australia, 2000. Fisher Research 336.2714099 21

8 Looseleaf services

Australia

GST guide, CCH, 1998- Transfer binder - GST Bills and Explanatory Memoranda for legislation receiving Royal assent in July 1999.
Law Loose-leaf 343.94055 5

GST in practice, North Ryde, NSW, CCH Australia Ltd., 1999-
Law Loose-leaf 336.2714099 6

GST in practice: transactions & precedents. North Ryde, NSW, CCH Australia, 2000-
Law Loose-leaf 336.2714099 18

Hands on guide: GST, North Ryde, NSW, CCH Australia Ltd., Law AV 336.2714099 6 Disk Main work + Bulletin + Disk;
Law Loose-leaf 336.2714099 6

Hill, P. Doing business with GST. Rozelle, NSW, Australian Tax Practice, 1999.
Law Loose-leaf 336.2714099 11

New Zealand

New Zealand Goods and services tax guide, Auckland, CCH, 1985-.
Law Loose-leaf 343.931055 1; case digests 1987-1996

9 Conference/seminar proceedings

Basics: GST & real property / presented by Amrit Maclntyre. Sydney, NSW, NSW Young Lawyers, Law Society of NSW, 2000.
Law Research 346.94043 41

Tran-Nam, B (ed) Tax reform and the GST: an international perspective, St Leonards, NSW, Prospect Media, 1998. Fisher Research 336.2050994 56;
Law Research 336.2050994 56

Warren, N & Raneri, J (ed) GST masterclass, St Leonards, NSW, Prospect Media, 1999.
Law Research 336.2780994 1

10 Bibliographies

Gibbs, L Taxline: GST & other reforms – where to get the hottest info (1999) 33 Taxation in Australia 430-33; Gibbs, L Taxline: TIA seminar papers on GST (1999) 33 Taxation in Australia 588

11 GST journals held in the Law Library

GST & Indirect Taxation Bulletin (Prospect)

GST News (Taxation Institute of Australia) and at http://www.taxinstitute.com.au/

GST Newsletter (CCH)

GST Today (Australian Tax Practice)

Apart from the above there are other GST journals available on the internet, some for free and some for a fee.

12 Journal indexes

Readers should note, that many useful articles on GST appear in non GST journals, eg Cooper, G & Vann, R Implementing the goods and services tax (1999) 21 Sydney Law Review 337-436; Hill, DG GST anti-avoidance: division 165 (1999) 2 Journal of Australian Taxation 295-311. To find these, journal indexes are useful tools in finding the above.

The following electronic journal indexes are the most likely sources of useful information on GST.

Australian

Overseas

To limit your searches to Australia, add in Australia when doing your searches.

13 Online services: Web, Lexis, WestLaw, Quicklaw, Celex

There are many web resources related to GST. Here is a selection.

There are many overseas databases the Law Library subscribes to which are particularly useful when researching the GST or value added tax (VAT) in other countries.

14 Audio and videorecordings

Australian Business Number [videorecording]: the key to your business. Canberra, Australian Taxation Office, c2000. 1 videocassette (VHS) (16 min.): sd., col.; 1/2 in.

Goods and services tax [videorecording]: information for business, Canberra, Australian Taxation Office, c2000

15 Not held, try …

The Law Library does not hold the following however many students will have access to the following in their own offices.

Butterworths GST Research Library which includes local and international commentary; legislation and extrinsic materials; GST Rulings; ACCC releases etc.

The GST Library (Australian Tax Practice) not held by the Law Library has full text GST cases.

The Television Education Network http://www.tved.net.au publishes a lot of videos, tapes and books on GST for sale.