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GST: Experience in other jurisdictions paper


The global GST/VAT landscape is currently changing with the number of countries introducing consumption taxes constantly growing and new types of intangibles and other products constantly developing. This paper examines some of these changes including:

  • how does Australia compare with other jurisdictions?
  • key differences in legal frameworks
  • what are the current themes and proposed changes coming out of other jurisdictions?
  • relevance of international cases
  • the importance of influences other than Europe on Australian analysis.

Author profile

Marie Pallot
Marie is a Policy Manager with the Policy Advice Division of New Zealand’s Inland Revenue. Her role is to provide recommendations for legislative change to the New Zealand Government predominantly in the areas of GST and tax administration. Marie is also a bureau member of the OECD’s working party 9 on consumption taxes which is in the process of developing international guidelines for the GST/VAT treament of cross-border supplies of services to businesses. - Current at 02 June 2009


This was presented at 2009 National GST Intensive Conference .

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Individual sessions

GST cases update

Author(s):  Robert OLDING

Materials from this session:

Enterprise cases and the light they shed on a GST building block

Author(s):  Jennifer BATROUNEY

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GST and insolvency: A difficult area

Author(s):  Ben KELLY

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In the action of GST

Author(s):  Lachlan R WOLFERS

Materials from this session:

Current GST issues in financial supplies

Author(s):  Ross STITT,  Andrew BARRAH

Materials from this session:

GST implications of business promotions, loyalty schemes and vouchers

Author(s):  Andrew ORME

Materials from this session:

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