The ATO has published a training document describing various GST changes effective from March 2010, including:
- gambling supplies to entities outside Australia
- power to recover overpaid refund
- interaction of the associate provisions
- overview of time limit on entitlement to input tax credits.
The ATO has published a second training document describing various GST changes effective from July 2010, including:
- the adjustment note threshold
- the refund collection system for external territory residents
- domestic agency provisions
- third party rebates
- attribution of input tax credits
- GST groups and joint ventures
- indirect tax sharing arrangements for GST groups and joint ventures
- tax invoices
- adopting the general rulings system for indirect taxes (other than fuel tax) and excise.