Published on 01 Oct 17
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
This article considers the current debate surrounding the application of broad-based consumption taxes such as the goods and services tax (GST) levied in Australia to feminine hygiene products. In particular, it considers whether the tax on feminine hygiene products is reasonable policy. In considering this debate, reference is made to the current legislative framework and history of applying GST to feminine hygiene products. It also considers some brief international comparisons and the competing arguments for and against taxing feminine hygiene products.
Christina is a Lecturer, Department of Law, Curtin Law School, Curtin University, Perth, Australia.
Helen joined Curtin Law School as an Associate Professor in 2014, following 10 years teaching in the Atax programme at UNSW. Helen has a particular interest in tax policy, and was a participant at the 2010 Tax Forum. Her current area of research is the tax-transfer system, but she also researches in superannuation, and the gender impacts of the tax-transfer system. In 2010, Helen was a co-author of the Women's Voices Report commissioned by the Equality Rights Alliance to examine factors influencing women's workforce participation, including superannuation, tax and transfer issues.
Helen holds qualifications in accounting, business law and taxation, and is a Fellow of the Australian Society of Certified Practising Accountants.
- Current at
08 July 2019