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 prepared for a Global VAT/GST conference, hosted at Rust in Austria from 9 …

service. The dual Goods and Services Tax (GST) is indeed a good step in the right direction but at the same time it is … the same. The success of a dual GST structure will depend upon how well the government executes it in practice provided …