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Taxing the Bull by the Horns :...
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Showing
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1
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
Saved in:
2
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
Saved in:
3
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
Saved in:
4
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
Saved in:
5
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
Saved in:
6
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's highly progressive, individual based taxation of families has been replaced by a system …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
Saved in:
7
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
Saved in:
8
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
Saved in:
9
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
Saved in:
10
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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