A fair, efficient and effective tax administration adds public value. Not only in helping to fund necessary public goods, infrastructure and services, and making government payments, but also in making Australia more competitive globally by minimising compliance costs within the parameters of...

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 this article, the author outlines the historical context for the operation of the GST in Australia and its integration in the financial relations between the federal and state governments. The Australian experience is contrasted with Brazil's federal and state VAT regimes and the Brazilian...

Political will and a persuasive and well marketed rationale are required to secure community acceptance of a GST/VAT. Allied to this political dimension, the capabilities of businesses and their agents are critical considerations in the introduction of a GST/VAT. From the public's perspective,...

The implementation of the New Tax System package, which included the GST, was a landmark change to the Australian tax system. Not only did we introduce a GST, but at the same time we implemented a raft of significant tax reforms to Australia's income tax system including a unique Australian...