This aim of this paper is to identify the potential for a partnership arrangement in the local industry of the Business of Health. This partnership would use the same "Strategic Industry Approach" that the State Development Centre Townsville has already used successfully in Townsville for a...

The theoretical and practical advantages of the VAT have led to its adoption in some form or another by most countries and by many hundreds of subnational administrations worldwide. However, nowhere is VAT found without exemptions. Exemptions are arguably the most controversial feature of VAT...