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GST - an income tax to be interpreted by reference to income tax principles or just another consumption tax

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Published on 01 Jul 02 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

It is conventional to refer to value added taxes, of which the Australian GST is but a species as being consumption taxes. Like sales taxes they are essentially taxes on transactions (supplies) where the burden of the tax is intended (at least generally) to fall upon the consumer.

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Justice Graham Hill
Graham was a Judge of the Federal Court of Australia from 1989 until his death in 2005. He was at various stages of his career a solicitor, barrister and Queens Counsel. Graham served as President of the Taxation Institute in 1985. As a solicitor and then as a barrister, two of Graham's many areas of expertise (in addition to income tax) were stamp duty and sales tax. He was the author of the leading text on New South Wales stamp duty. More recently, he took a keen interest in GST. For over 35 years, he taught in the Masters program conducted by the University of Sydney Law School. He was very proud of the fact that he was Australia's longest serving tax teacher. Justice Hill authored many books and was a regular keynote speaker for the Tax Institute. - Current at 24 August 2005
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