Published on 01 Jan 93
by Australian Tax Research Foundation
The result of the 1993 Federal election means that no Australian Government is likely, in the near future, to introduce a goods and services tax. The implementation of the promised personal and company income tax cuts means that the Federal Government, while promising to reduce the budget deficit, could significantly increase neither direct nor indirect taxes. This volume provides a careful analysis of the nature of Australia's current fiscal problem and of potential revenue sources. Taxes considered include the wholesale sales tax, a services tax, tourism taxes, turnover taxes, energy taxes and a supernormal profits tax.
Neil is a Professor, School of Taxation & Business Law, UNSW Australia.
Current at 1 October 2016