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This paper highlights key issues and outlines preliminary views for an inquiry into the collection of GST on low value imported goods.
This report looks at the legislated model is the best available collection model to extend the Goods and Services Tax (GST) to low value imported goods, and to consider any practical improvements to support its implementation.
The Productivity Commission sees the main purpose for this inquiry as being to check that the legislated model is the best means to extend the GST to low value imported goods, and to identify any practical improvements to support effective implementation.
In 2009, the Productivity Commission conducted a ‘roots and branch’ inquiry into Australia’s anti–dumping system—the first such inquiry in more than two decades. Though recommending that a system be retained, the Commission proposed various changes to make the system less protectionist and thereby reduce its...