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Who exempts what from consumption taxes?

Taxation Consumers Australia Europe

Outlines which OECD countries include or exclude food, health, education and financial services from their respective consumption taxes, along with various countries’ general consumption tax rate.


At the time the Goods and Services Tax was introduced, health, education and financial services and some food items (mainly fresh food), amongst other areas, were exempted from its reach. Recently, several Coalition members and senators, as well as some economists, have called for the GST to be extended to some of these areas.

As at 1 January 2014, 164 countries had implemented a consumption tax (often known as a value added tax (VAT)). Within the Organisation for Economic Cooperation and Development (OECD), 33 of the 34 members had such a tax, the notable exception being the United States of America.

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