At last count, over 140 countries have adopted goods and services tax (GST) systems. The establishment of so many GST regimes has been described as probably the most important tax development in the latter twentieth century. It is important that officials and politicians of all countries...

The sale of used residential premises is treated as an input‑taxed supply in Australia, under the A New Tax System (Goods and Services) Act 1999 (Cth) (GST Act). This means that no goods and services tax (GST) is charged on the sale of used residential premises, and the purchaser is not...

Given that VAT/GST systems are primarily designed for the purchase of goods or services that yield immediate consumption, or consumption over a limited period of time, they do not cope well with goods that are consumed over a long, or indefinite, period. The classic example is a personal...

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...

The editors of GST in Retrospect and Prospect claim to seek to provide guidance on VAT and GST for future decision making by policymakers, law drafters, tax advisers, businesses, and tax administrators. This book is a result of a symposium held by the Centre for Accounting, Governance and...

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...