Le, Van, and Ishimura, Koji (2016) An overview of the Australian GST system. Japanese Tax Journal: Report of JTI Mission to Observe Australian Tax Practice, 2. pp. 40-52.

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Abstract

[Translated extract] In 2015 the National Tax Research Institute (JTI) conducted an overseas training visit to study the Australian taxation system and tax practice. National Tax Research Study No. 2 is a research report incorporating the results of the Australian Tax Practice Examination Training conducted by JTI in September 2015 . Chapter II contains details provided by Ms Van Le in her seminar which was delivered on 22 September 2015. Ms Van Le is a lecturer at James Cook University. In that seminar Ms Van Le provided an overview of the Australian GST system and in particular discussed Australia’s adaptation of a tax invoice consumption tax, and how a zero tax rate instead of a reduced tax rate was adopted to counter the regressive nature of the consumption tax.

Item ID:	50960
Item Type:	Article (Scholarly Work)
ISSN:	2188-6970
Keywords:	GST, taxtation, tax laws, ATO
Additional Information:	Main text is in Japanese. This publication was presented as a lecture during the JTI Mission to Observe Australian Tax Practice conducted in Cairns and Townsville, 19-26 September, 2015.
Date Deposited:	16 Oct 2017 23:49
FoR Codes:	18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes:	94 LAW, POLITICS AND COMMUNITY SERVICES > 9499 Other Law, Politics and Community Services > 949999 Law, Politics and Community Services not elsewhere classified @ 20% 86 MANUFACTURING > 8601 Processed Food Products and Beverages (excl. Dairy Products) > 860199 Processed Food Products and Beverages (excl. Dairy Products) not elsewhere classified @ 80%
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