Goods and services tax

Added-value tax
Value-added tax

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.

Collection models for GST on low value imported goods: inquiry report

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.
Draft report

Horizontal fiscal equalisation - draft report

The basic premise of HFE - fiscal equity in the Australian federation - has broad support, although it is now under significant strain as Western Australia's share of the GST has fallen to an extreme low.
Discussion paper

Collection models for GST on low value imported goods: discussion paper

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.
Discussion paper

Collection models for GST on low value imported goods - discussion paper

This paper highlights key issues and outlines preliminary views for an inquiry into the collection of GST on low value imported goods.

The tax reform debate: GST and other options

This paper seeks to lay out the evidence for and against increasing the rate and broadening the base of the GST in terms of the GST’s relative efficiency, equity and revenue raising capacity. Overview The Commonwealth Government has run underlying structural deficits for 8 years...
Briefing paper

The goods and services tax (GST)

The Australian Goods and Services Tax (GST) is a tax levied on the supply of goods and services in Australia. The GST is charged at a rate of 10 per cent of the final price of goods and services. In the fiscal year ended 30...

The distributional impact of the GST

This paper provides the distributional household impact of the existing Goods and Services Tax (GST) and a range of alternatives for expanding the rate and breadth of the GST.
Briefing paper

Tax talks 5: the effects of a higher GST on households

Increases in the Goods and Services Tax (GST) are being advocated to help fund services provided by the States such as health care; to replace other indirect taxes such as Stamp Duties or Payroll Taxes; or to pay for income or company tax cuts. Many...
Working paper

Present state of goods and services tax (GST) reform in India

To remove cascading effect of taxes and provide a common nation-wide market for goods and services, India is moving towards introduction of Goods and Services Tax (GST). Under the proposed indirect tax reform both Central and State Governments will have concurrent taxation power to levy...
Fact sheet

Fact Check: Do Australians pay less GST than people in other OECD nations?

New South Wales Premier Mike Baird claims the average rate of GST across OECD nations is around 20 per cent, and Australia's GST is "right down the bottom"
Fact sheet

Fact Check: How can the GST on tampons be scrapped?

Treasurer Joe Hockey and Prime Minister Tony Abbott claim they need the agreement of the states and territories to remove the GST from tampons and pads.
Working paper

Understanding the economy wide efficiency and incidence of major Australian taxes

In recent years, a series of studies have been undertaken in Australia that use static general equilibrium models with a representative household to compare the relative efficiency of different Australian taxes. This paper aims to complement these earlier studies and contribute to a broader discussion...
Fact sheet

Fact Check: Do the states and territories need to agree to change the GST?

Prime Minister Tony Abbott claims the Government cannot change the GST without the agreement of the states and territories, and consensus in the federal parliament.
Fact sheet

Fact Check: Can a lower GST threshold for online purchases be achieved in Australia?

NSW Treasurer Mike Baird claims other countries like the UK and Canada have lower GST thresholds for online shopping and that these thresholds can also be achieved in Australia.
Discussion paper

Taxation and social security system reform

General observations The case for reform of the taxation and social security systems, together with reform blueprints, were provided in the Henry Review released in May 2010. To the Henry Review reform proposals should be added a more comprehensive and higher rate GST, and the...