Graham Hill was for many years the pre-eminent tax judge in the Federal Court of Australia. Throughout his career as a …

This paper critically evaluates the legal design of Australia’s GST (a value added tax) in light of recent OECD work on … consideration of Australia’s place of taxation rules for ‘inbound’, ‘outbound’, ‘wholly domestic’, and ‘wholly foreign’ transactions …, and their interaction with the rules on input tax credit entitlements, reveals that Australia does indeed use such a Main …

The quintessentially eccentric style in which the Australian GST law is drafted has led the High Court of Australia to … suggest that Australia's GST differs from other value added taxes in respect of a concept that is basic to all such taxes: the …

, Australia, New Zealand, Korea, and other countries, the paper remains highly topical and relevant to the current discourse on …

This working paper, explains and evaluates key aspects of Australia's GST (a value added tax), focussing on aspects of … collection.The final version of this paper was published as “Chapter 2 - Australia” in Michael Lang and Ine Lejeune (eds …

our own jurisdictions (Australia, South Africa, Singapore, and China). Unsurprisingly, the analysis reveals that the … such supplies in the relevant jurisdiction. In Australia, Singapore, and South Africa, substantial registration thresholds …-registration of individuals has a similar effect. Australia and South Africa have rules to tax inbound services using a foreign vendor …