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

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

One of the unique features of Australia's GST is the margin scheme applicable to supplies of immovable property, which …

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

In this article, the author outlines the historical context for the operation of the GST in Australia and its …

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 …

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

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

When GST was introduced in Australia, it was supposed to be simpler than the wholesale sales tax it replaced. However …