El Condor Pasa - Is GST change inevitable? paper

Published on 06 Sep 12 by NATIONAL DIVISION, THE TAX INSTITUTE

Recent amendments have tinkered with the GST law through ad hoc responses to specific areas of concern and changes in compliance and administration arrangements. However, enhancements to the scope of GST, its base and its rate, have eluded us. “If we only could ...” what are the things “we surely would” change?

This paper covers the following:

• Are there flaws in the base of the Australian GST that should be addressed?
• Are there distortions resulting from an imperfect tax base – are they important enough to address?
• Does it make sense to increase the rate of GST?
• What are the practical and political limitations to making GST changes?
• What we can learn from international best practice and international trends?
• Are the anomalies and annoyances under the current rules of significance?
• What parts of the existing system could be done better?
• If change is inevitable would we rather be the hammer than the nail?

Author profile

Michael Evans

Michael Evans is in his 47th year of working in the Australian taxation system. His current roles include: • a Senior Fellow of University of Melbourne where he conducts a GST principles subject in the University’s Masters level tax courses; and • a member of the design and examinations panel of the Taxation Institute’s CTA3 panel; • The General Editor of the Australian GST journal. Over recent years, has provided advice and assistance on the design and legislation of indirect taxation systems, for: • The Australian and State Treasuries; • The International Taxation and Investment Centre’s missions in Myanmar; and • The Canadian Ministry of Finance - Current at 26 April 2017

More by Michael B EVANS

• 20 years after ANTS - Is there a hole in the bucket? paper - 13-September-2018
• 10 years of GST - The Trials and Tribulations: Challenges after 10 years - where are we heading paper? - 04-September-2009
• Trusts paper - 05-September-2008
• Trusts paper - 04-September-2008
• Capital raising costs – the wrong side of the mirror? - 01-February-2007
• GST and property - 02-May-2002
• Indirect tax & GST - 13-February-2002
• Going, going, gone! - GST and the going concern concession - 30-August-2001
• Tax reform and GST - 10-September-1998
• Stirring the VAT - 01-July-1997
• Simplification's simple, isn't it? - 01-May-1997
• Fringe benefits tax - entertainment and travel - 21-March-1996
• No safe refuge? - 01-February-1996

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