Miscellaneous 1978

Value added tax - A study of its practical aspects

Source: Australian Tax Research Foundation

Published Date: 1 Jan 1978


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.

Author Profile
J.D. Petty

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now


  • Published By: J.D. Petty
  • Published On:1 Jan 1978

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 1978

Share this page