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Review of Final Legislation

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Published on 03 Aug 99 by VICTORIAN DIVISION, THE TAX INSTITUTE

The purpose of this paper is to outline the main design elements of the recently enacted Goods and Services Tax. The paper consists of three elements - the main legislative provisions in the recent package of Acts, the effects of amendments to the original legislation, and some pricing issues arising from the ACCC guidelines in relation to the GST.

Author profile

Prof Graeme Cooper FTI
Graeme Cooper, FTI, is an Emeritus Professor at Sydney University Law School and consultant to Herbert Smith Freehills. He is a former Chair of the New South Wales State Council of The Tax Institute and former member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank, the International Monetary Fund and several foreign governments. He was admitted to legal practice in New South Wales and Victoria, and practised commercial law and tax in Sydney before entering teaching. He has taught in law schools in Australia, Europe, Canada and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York. - Current at 18 July 2023
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Review of the Final Legislation

Author(s):  Graeme S COOPER

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