GST 2022

Reshaping the GST for the future

Source: Taxation In Australia Journal Article

Published Date: 1 Sep 2022


This chapter of the Case for Change considers Australia's goods and services tax (GST). The GST is imposed at a rate of 10% of the final price of goods and services, subject to a broad range of exemptions and exclusions that effectively exclude around 50% of consumer spending from its scope. In the 20 years since its introduction, there has been a myriad of amendments to the GST law, but no substantive changes. Rebalancing the tax mix, including reviewing the GST base and/or rate of GST and addressing the potential inequities arising from doing so, is crucial to improving the resilience of our tax system. Holistic tax reform must include a comprehensive review of the GST regime. Note: The data contained within this chapter has not been updated since original publication of the Case for Change.

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GST 2022

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