Overview of The Australian GST Handbook 2020-21 The Australian GST Handbook 2020-21 comprehensively explains the operation of the GST system, covering all aspects of the GST legislation and its relationship with other taxes, including income tax and CGT. Practical explanations highlight the impact of GST on day-to-day transactions, with special focus on key areas such as real property and claiming input tax credits. Solid understanding of all areas is facilitated by overviews and worked examples. It has a depth of coverage and analysis not matched by other GST guides. Written with both practitioners and students in mind, the GST Handbook covers the full gamut of GST issues that readers will face. The 2020-21 edition is up-to-date to 1 August 2020. What’s New in The Australian GST Handbook 2020-21 Restriction on use of cash: proposed measure (effect on GST) ATO disclosure of tax debts to credit bureaus Expansion of estimates regime to GST (PCG 2020/2) Finalised ruling on connected to Australia rule for intangibles (GSTR 2019/1) Updated legislative instrument on margin scheme Combatting Illegal Phoenixing legislation passed (GST consequences) Cases: Melbourne Apartment (sale of apartment by charity was GST-free); Travelex (ATO loses appeal).