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20 years after ANTS - Is there a hole in the bucket? paper


This paper covers:

  • from the present to the past
  • ANTS 1998: great expectations
  • finding the hole
  • the compliance gap
  • is there a better bucket?

Author profile

Michael Evans CTA
Michael Evans is in his 47th year of working in the Australian taxation system. His current roles include: • a Senior Fellow of University of Melbourne where he conducts a GST principles subject in the University’s Masters level tax courses; and • a member of the design and examinations panel of the Taxation Institute’s CTA3 panel; • The General Editor of the Australian GST journal. Over recent years, has provided advice and assistance on the design and legislation of indirect taxation systems, for: • The Australian and State Treasuries; • The International Taxation and Investment Centre’s missions in Myanmar; and • The Canadian Ministry of Finance - Current at 26 April 2017
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This was presented at 2018 National GST Intensive .

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Individual sessions

20 years after ANTS - Is there a hole in the bucket?

Author(s):  Michael B EVANS

Materials from this session:

Refunds, limitation periods and GST administration – An unfortunate history and an uncertain future?

Author(s):  Chris SIEVERS

Materials from this session:

Further details about this event:


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