The Future of Indirect Taxation: Recent Trends in VAT and GST Systems Around the World – Australia

THE FUTURE OF INDIRECT TAXATION: RECENT TRENDS IN VAT AND GST SYSTEMS AROUND THE WORLD, T. Ecker, M. Lang, and I. Lejeune, eds., Kluwer Law International: The Netherlands , pp. 21-96, 2012

Sydney Law School Research Paper 12/40

80 Pages Posted: 12 Jun 2012 Last revised: 1 Jul 2013

Rebecca Millar

The University of Sydney Law School

Denis McCarthy

Ernst & Young, Australia

Date Written: June 1, 2012

Abstract

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 9-11 September 2010 by the Institute for Austrian and International Tax law of the Vienna University of Economics and Business and PricewaterhouseCoopers. The structure of the paper reflects the structure of the VAT questionnaire that formed the basis for the country reports contributed to that conference. That paper was updated after the conference to take account of changes to the law and has since been published as Chapter 2 in Thomas Ecker, Michael Lang, and Ine Lejeune (eds), The Future of Indirect Taxation: Recent Trends in VAT and GST Systems Around the World, Kluwer Law International: The Netherlands (2012).

Keywords: VAT, GST, value added tax, goods and services tax, Australian GST, comparative tax, comparative VAT

JEL Classification: K10, K30, K34

Suggested Citation

Millar, Rebecca and McCarthy, Denis, The Future of Indirect Taxation: Recent Trends in VAT and GST Systems Around the World – Australia (June 1, 2012). THE FUTURE OF INDIRECT TAXATION: RECENT TRENDS IN VAT AND GST SYSTEMS AROUND THE WORLD, T. Ecker, M. Lang, and I. Lejeune, eds., Kluwer Law International: The Netherlands , pp. 21-96, 2012; Sydney Law School Research Paper 12/40. Available at SSRN: https://ssrn.com/abstract=2082674

Rebecca Mescal Millar (Contact Author)

The University of Sydney Law School ( email )

New Law Building, F10
The University of Sydney
Sydney, NSW 2006
Australia

Denis McCarthy

Ernst & Young, Australia ( email )

Ernst & Young Centre
680 George Street
Sydney, New South Wales NSW 2000
Australia

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