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The GST food exemption

Publication date: 01 Nov 00 | Source: JOURNAL OF AUSTRALIAN TAXATION

Issue: Vol 3, issue 6

Pages: pp.424-439

Abstract:
This article evaluates the GST food exemption. It examines the policy rationale for exempting food and the design features of the exemption.

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Author profile

Dr Paul Kenny CTA
Paul is Associate Professor in Taxation Law, Flinders Business School, Flinders University, South Australia. - Current at 30 September 2015
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