GST and financial supplies: a comparative analysis of legislative structure

Edmundson, PR

GST and financial supplies: a comparative analysis of legislative structure

Edmundson, PR

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Publisher:: Lexis Nexus Butterworths
Publication Type:: Journal Article
Citation:: Australia Tax Review, 2001, 30 pp. 132 - 146
Issue Date:: 2001-01

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Field	Value	Language
dc.contributor.author	Edmundson, PR	en_US
dc.date.issued	2001-01	en_US
dc.identifier.citation	Australia Tax Review, 2001, 30 pp. 132 - 146	en_US
dc.identifier.issn	0311-094X	en_US
dc.identifier.uri	http://hdl.handle.net/10453/10480
dc.description.abstract	Australia has recently implemented a goods and services tax. In applying this tax to financial services we have employed an assessment structure which differs significantly from the structure of provisions overseas. The Australian approach is much more complex than the approach overseas, yet this complexity only brings with it drawbacks rather than benefits. In the long term Australia would be better off adopting the simpler structure used in the United Kingdom, the European Union, Canada and New Zealand.	en_US
dc.publisher	Lexis Nexus Butterworths	en_US
dc.relation.ispartof	Australia Tax Review	en_US
dc.title	GST and financial supplies: a comparative analysis of legislative structure	en_US
dc.type	Journal Article
utslib.citation.volume	30	en_US
utslib.for	1801 Law	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1402 Applied Economics	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Law
utslib.copyright.status	closed_access
pubs.consider-herdc	false	en_US
pubs.volume	30	en_US

Abstract:

Australia has recently implemented a goods and services tax. In applying this tax to financial services we have employed an assessment structure which differs significantly from the structure of provisions overseas. The Australian approach is much more complex than the approach overseas, yet this complexity only brings with it drawbacks rather than benefits. In the long term Australia would be better off adopting the simpler structure used in the United Kingdom, the European Union, Canada and New Zealand.

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http://hdl.handle.net/10453/10480