Apellate interpretation of NZ's GST legislation: an initial survey: 1986-2005.
01 Nov 05 |
AUSTRALIAN GST JOURNAL
Issue: Vol 5 no 10 2006
Pages: pp. 205-224
Given that NZ's GST legislation has been in force for just 19 years, trend analysis may seem doubly "foolish". Not only may the picture be confused, with more exceptions than trend, but the picture will be truncated. But over this period, NZ's GST has influenced the policy design of indirect tax systems in mnay other ocuntries, including Australia, Canada, Singapore and South Africa.
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