Judicial assessment of the performance of the goods and services tax as an instrument of tax reform paper
Publication date: 08 Sep 11
Source: NATIONAL DIVISION, THE TAX INSTITUTE
Abstract:
This paper covers:
- the August 1998 announcement: Not a new tax, a new tax system
- an out of date system
- an unfair system
- internationally uncompetitive
- an ineffective system.
Author profile:
Justice Edmonds was appointed to the Federal Court of Australia in May 2005. At that time he was a practising Barrister at the New South Wales Bar. He graduated from the University of Sydney with a Bachelor of Arts and Master of Laws. After 15 years in practice as a Solicitor, he was called to the New South Wales Bar in 1985. He was appointed Senior Counsel in 1995.
Current at 13 September 2011
Click here to expand/collapse more articles by Richard F EDMONDS.
This was presented at
2011 National GST Intensive.
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Judicial assessment of the performance of the goods and services tax as an instrument of tax reform
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