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Finally, a goods and services tax for Malaysia: A comparison to Australia’s GST experience

Published on 01 Jul 16 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This article concerns an investigation into Malaysia’s recent introduction of a GST and seeks some answers to explain the issues delaying its previous attempts. Australia’s GST experiences from 1985 to 2000 are compared to Malaysia’s delayed introduction of the GST over the period 2005 to 2014 and its implementation in 2015.

Author profiles

Diane Kraal
Diane works for Monash Business School, Monash University, Melbourne, Australia. - Current at 31 March 2020
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Jeyapalan Kasipillai
Jeyapalan is a Professor, School of Business, Monash University, Malaysia. - Current at 04 July 2016
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