One of the unique features of Australia's GST is the margin scheme applicable to supplies of immovable property, which has important implications for property transactions and GST revenue, particularly since these transactions generally involve large investments. The margin scheme did not only...

The editor of VAT in Africa claims that it 'features contributions by some of the world's leading VAT experts, reviewing experience to date with the VAT in Africa, analyzing current issues, and offering guidelines for reforming and improving both the technical and administrative aspects of the...

When GST was introduced in Australia, it was supposed to be simpler than the wholesale sales tax it replaced. However, almost 11 years after the introduction of the simpler tax, there are still areas in the GST system that lack clarity, for example the issue of how much vacant land should be...