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Value added tax - A study of its practical aspects paper

Published on 01 Jan 78 by Australian Tax Research Foundation

Given the recommendation by the Aspley Committee, now made almost four years ago, one would have thought the general awareness and understanding of the issues involved in the taxation of goods and services would be better appreciated than is presently apparent. The Research
Trust hopes that, in part, this Paper will help to rectify this situation.

The timeliness of the Paper is obvious given the present enquiry, announced by the Treasurer on 30th June, 1978, being undertaken within the Australian Taxation Office into the possibility of amending the present indirect taxation system to include a value added tax or an administratively simpler tax imposed only at the retail level.


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