Published on 01 Jul 03
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
The purpose of this guide is to enable researchers to find out about the Goods and Services Tax in Australia and how it has operated in a number of overseas jurisdictions, particularly Canada, New Zealand, United Kingdom and elsewhere. Included are a number of commentaries prior to the 1998 Australian proposals.
Colin is part-time Lecturer, Faculty of Law, The University of New South Wales, Sydney, Curtin Business School Visiting Fellow, 2004.
- Current at
01 February 2005