It is now 10 years since Australia's Goods and Services Tax system was introduced. It is therefore timely to review the system as a whole and to consider what reforms still need to take place. GST IN AUSTRALIA: LOOKING FORWARD FROM THE FIRST DECADE comprises contributions from a team of experts from many different disciplines. They include representatives from the Australian Government Solicitor's office, the Australian Taxation Office, the New Zealand Inland Revenue Department, partners from major professional services firms, and academic experts from Australia, New Zealand, China and the Netherlands. These authors analyse the Australian experience with the GST as well as the impact that the tax has had elsewhere. Important issues that are addressed include: What lessons have been learned from the introduction of GST?, What are some of the issues that have emerged in practice as a result of the GST?, What reforms still need to take place? With the inclusion of suggestions for future decision-making, GST IN AUSTRALIA: LOOKING FORWARD FROM THE FIRST DECADE will prompt the reader to consider ways in which the GST system can be further developed in Australia.
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