Goods and services tax

Added-value tax
Value-added tax

Working paper

Paying back Australia's COVID-19 debt

The COVID-19 pandemic has seen a sudden and steep increase in Australia’s public debt, as in most other countries. This paper investigates and assesses ways in which Australia can bring its debt down to fiscally sustainable levels through the tax and transfer system.

States’ GST needs over a decade

Each year, the Commonwealth Treasurer asks the Commission to provide recommendations for the distribution of the Goods and Services Tax (GST) pool among the states and territories (states). This paper provides an overview of each state’s GST needs over the past decade, and the main...

Report of the Inquiry into Commonwealth support for Victoria

This inquiry’s terms of reference asked the Committee to examine the adequacy of Commonwealth support for Victoria, specifically Victoria’s GST share and the impact of the end of the no-worse-off guarantee.
Policy report

Orange Book 2022: policy priorities for the federal government

Building on research and analysis published by Grattan Institute since it was founded 13 years ago, this report identifies reforms to boost incomes, improve health and education, create better transport links, make housing more affordable, generate meaningful progress on climate change, and strengthen Australia’s political...
Working paper

The law and policy of VAT tourist tax refund schemes: a comparative analysis

This paper does an analysis of the main elements of the European Union VAT tourism tax refund scheme and then focuses on a detailed comparative case study of the design and administration of the tourism tax refund schemes in the GST of Australia and the...

Why states get different shares of GST

This paper explains how state circumstances differ, and how this drives Australian states’ differing shares of the GST pool. It explains how the Commission measures states’ different needs and the main drivers of different needs across the country.

Fiscal equalisation and mining booms

This report discusses the impact the mining assessment has had on GST distributions, including volatility of GST distributions and the implications for policy neutrality. The paper also provides an outline of the potential effect of the new equalisation arrangements on volatility and policy neutrality.
Working paper

2000: a new tax system

This paper starts with a discussion of the early 1990s battle of the plans between John Hewson’s Fightback! and Paul Keating’s One Nation but then focuses on the Howard–Costello government’s tax reform plan, in particular 1998’s A New Tax System (ANTS), with its centrepiece GST...
Discussion paper

Avoiding cash costs and mistakes

In this article, the authors critique the compulsory zero-rating (CZR) GST rules for land transactions that were introduced in New Zealand ten years ago.

NSW Review of federal financial relations: final report

This final review report finds that while the federation had served the nation well, creeping centralisation and an increasing administrative burden in the financial relations between the Commonwealth and the states has prevented the nation from being as economically efficient as we can be.

Inquiry into the indicators of, and impact of, regional inequality in Australia: final report

Regional inequality has been increasing in many countries. It is well recognised that living standards across Australia are also not equal. People in regions away from the capital cities generally have lower incomes, poorer health outcomes, less access to services. This inquiry report looks at...

Reforming Tasmania’s state tax system: some options

This report explores tax reform possibilities for Tasmania, as it emerges from the COVID-19 pandemic and recession.

Structural trends in GST

This report examines trends in GST receipts relative to the size of the economy over the last twenty years, including the impact of demographic change, and possible trajectories for future GST collections.
Draft report

NSW Review of federal financial relations: draft report

This NSW Review of federal financial relations draft report sets out a blueprint for refreshing Australia’s 119-year-old federation.
Discussion paper

NSW Review of federal financial relations: discussion paper

The NSW Government has commenced a review of federal financial relations. This discussion paper outlines options for reform.

Management of the Tourist Refund Scheme

The objective of this audit was to examine whether the Tourist Refund Scheme (TRS) is being effectively administered, with the appropriate management of risks.
Discussion paper

GST on telecommunications services: issues paper

The New Zealand government has announced changes to the GST treatment of telecommunications services that are to apply from 1 October 2020. This issues paper provides further details of the announcement, specifically the decision to repeal most of the special rules currently in the Goods...
Discussion paper

The digital economy and Australia’s corporate tax system

The federal government is working with other countries, through the G20 and the OECD, to develop sustainable, multilateral responses to address the challenges to Australia's tax systems arising from digitalisation. This discussion paper explores options to move towards a fairer and more sustainable tax system...

Horizontal fiscal equalisation - final report

This report assesses the influence of the current system of Horizontal Fiscal Equalisation (HFE) on productivity, efficiency and economic growth; the incentives for the states to undertake reforms that improve the operation of their jurisdictions; and on the states’ abilities to prepare and deliver annual...

Improved compliance with the Deferred GST Scheme

BETA partnered with the Australian Tax Office to design and test behaviourally informed methods of communications aimed at improving compliance among businesses in the Deferred GST Scheme.
Briefing paper

The arbitrary 23.9 per cent tax revenue to GDP figure: from a convenient assumption to a ‘speed limit’

This briefing paper shows the recently announced 23.9% tax-to-GDP cap is entirely arbitrary, and that a strict tax cap with no policy change will severely limit choices in government spending.
Discussion paper

GST on low-value imported goods – an offshore supplier registration system

This discussion document outlines the details of the government’s proposed offshore supplier registration (OSR) system, as it relates to GST on low-value, imported goods.

Time to end GST redistribution: 2018 update

This research reveals how GST equalisation is creating a class of winners and losers among Australian states.

Red tape and Australia’s economic malaise

One focus of this paper is on the fiscal incentives faced by state governments and how these incentives cause regulatory problems. This suggests reforms to the federation, worthwhile for many reasons, will also assist in cutting back Australia’s red tape burden.

Time to end GST redistribution

This report reveals how GST equalisation is creating a class of winners and losers among the Australian states.