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Review of Final Legislation

Published on 03 Aug 99 by VICTORIAN DIVISION, THE TAX INSTITUTE

The purpose of this paper is to outline the main design elements of the recently enacted Goods and Services Tax. The paper consists of three elements - the main legislative provisions in the recent package of Acts, the effects of amendments to the original legislation, and some pricing issues arising from the ACCC guidelines in relation to the GST.

Author profile:

Graeme S COOPER
Graeme is Professor of Taxation Law at the University of Sydney and Chairman of the NSW Technical Committee. He has worked as a consultant to the ATO, Treasury, Board of Taxation, OECD, World Bank and IMF. He is a frequent speaker at Taxation Institute events and has written many articles in Australian and overseas journals. He was admitted to legal practice in NSW (1980) and Victoria (1999) and practised commercial law and tax in Sydney before entering teaching. He has taught tax in Law Schools in Australia, Europe and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York.
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Review of the Final Legislation

Author(s):  Graeme S COOPER

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