It is with some reserve that I outline the Australian approach to GST administration. I say reserve, because the Australian tax administration is indebted to many tax administrations represented at this 20 year review of the New Zealand GST system. When we introduced the GST into Australia, we...

In Australia, intermediaries such as tax agents have a symbiotic relationship with the tax administration.Tax professionals play an essential role in maintaining the integrity and efficiency of the tax system, providing a key compliance leverage point to influence taxpayer behaviour.Tax agents...