The Resource Australian opposition party issues comprehensive tax reform plan

Australian opposition party issues comprehensive tax reform plan

Label
Australian opposition party issues comprehensive tax reform plan
Title
Australian opposition party issues comprehensive tax reform plan
Creator
Subject
Summary
The article reviews a tax reform programme proposed by the opposition party in Australia, before the election in 1993. The main proposal is the introduction of a 15% GST modeled on the VAT's enacted in Canada and New Zealand. Departing from international practice, the proposal includes a short list of exempt supplies and a longer list of zero-rated supplies. The GST would only apply to goods or services consumed in Australia, thus exports of goods are zero-rated. Other proposals include the abolition of several indirect taxes as the wholesale sales tax, as well as the implementation of a private health insurance tax credit system
Citation source
In: Tax Notes International. - Arlington. - Vol. 4 (1992),
Language note
English
Label
Australian opposition party issues comprehensive tax reform plan
Instantiates
Publication
Abbreviated title
TaxNint
Label
Australian opposition party issues comprehensive tax reform plan
Publication
Abbreviated title
TaxNint

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