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El Condor Pasa - Is GST change inevitable? presentation


Recent amendments have tinkered with the GST law through ad hoc responses to specific areas of concern and changes in compliance and administration arrangements. However, enhancements to the scope of GST, its base and its rate, have eluded us. “If we only could ...” what are the things “we surely would” change?

This paper covers the following:

  • Are there flaws in the base of the Australian GST that should be addressed?
  • Are there distortions resulting from an imperfect tax base – are they important enough to address?
  • Does it make sense to increase the rate of GST?
  • What are the practical and political limitations to making GST changes?
  • What we can learn from international best practice and international trends?
  • Are the anomalies and annoyances under the current rules of significance?
  • What parts of the existing system could be done better?
  • If change is inevitable would we rather be the hammer than the nail?

Author profile:

Author Photo - Michael Evans CTA
Michael Evans CTA
Michael is a Senior Fellow of the University of Melbourne where he conducts GST principles subject in the university’s Masters level tax courses. Michael works as a sole practitioner providing tax design and legislation advice to Governments both inside and outside of Australia. Michael served more than 20 years as a Partner of KPMG specialising in both direct and indirect taxes, retiring from the partnership in December 2009. Prior to his KPMG career he worked with the ATO for 17 years during which time he was part of the legislative design team for the NZ and Australian GST and the Australian imputation reforms of company tax. Current at 10 February 2016 Click here to expand/collapse more articles by Michael B EVANS.

This was presented at 2012 National GST Intensive.

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Individual sessions

Joint keynote address

Author(s):  James O'HALLORAN,  Robert OLDING

Materials from this session:

GST issues and wealth management

Author(s):  Bill PACKWOOD,  Amelia O'Rourke

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GST ruling system in practice

Author(s):  Mark L ROBERTSON

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