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The Future of Indirect Taxation : Recent Trends in VAT and GST Systems Around the World – Australia

Millar, Rebecca - 2013

This paper provides a detailed outline of most of the major features of the Australian goods and services tax (GST). As well as explaining and evaluating the operation of the GST law, the paper compares the Australian GST with the equivalent features of the European VAT. The paper was first...

Persistent link: https://www.econbiz.de/10013090808

Thoughts on the contribution of the late Justice J.G. Hill to Australia's GST

Millar, Rebecca - 2013

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

Persistent link: https://www.econbiz.de/10013072265

We of the 'Never Ever' : The History of the Introduction of a Goods and Services Tax in Australia

James, Kathryn - 2013

onwards, Australia did not introduce VAT until 1999 with the enactment of the A New Tax System (Goods and Services Tax) Act …

Persistent link: https://www.econbiz.de/10014154594

Applying the GST to Imports of Low-Value Goods in Australia

James, Kathryn - 2019

reforms will move Australia from maintaining one of the highest thresholds for the relief of payment of the GST on the …

Persistent link: https://www.econbiz.de/10014109588

Designing a Simple and Fraud-Proof Tax System : Australia

Millar, Rebecca - 2016

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 …

Persistent link: https://www.econbiz.de/10012992558

Australian Family Tax Reform and the Targeting Fallacy

Apps, Patricia F.; Rees, Ray - 2010

Over recent decades Australia's highly progressive, individual based taxation of families has been replaced by a system …

Persistent link: https://www.econbiz.de/10014195455

Corporate Tax Reform in Australia : Lucky Escape for Lucky Country?

Vann, Richard J. - 2013

review how to finance a cut to the corporate income tax rate and/or whether Australia should adopt an allowance for corporate … outlining the broader political tax reform landscape in Australia, the article analyses the review and the reasons for its …

Persistent link: https://www.econbiz.de/10014158644

Australia's Approach to GST Administration

D'Ascenzo, Michael - 2017

system. When we introduced the GST into Australia, we looked at GST systems around the world in our quest for best practice …

Persistent link: https://www.econbiz.de/10012941414

Australia's Approach to GST Administration

D'Ascenzo, Michael - 2018

system. Not only did we introduce a GST, but at the same time we implemented a raft of significant tax reforms to Australia …

Persistent link: https://www.econbiz.de/10012920013

VAT and Immovable Property : Full Taxation Models and the Treatment of Capital Gains on Owner-Occupied Residences

Millar, Rebecca - 2016

How should immovable property (in particular residential property) be treated under a value added tax? This paper considers whether proposals to tax all sales of immovable property (including consumer to consumer sales) are preferable to existing models (in which the first sale of new...

Persistent link: https://www.econbiz.de/10013007385

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