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18 eJTR [i] (2020)

handle is hein.journals/ejotaxrs18 and id is 1 raw text is: Volunme 18, Number 1 Decenmber 20, (Special E dition: 20th \nniversary of GST in Australia) CONTENTS Editorial Michael Walpole 2 Making the value added tax happen Michael D'Ascenzo AO 27 GST as a secure source of revenue for the States and Territories Greg Smith 45 GST: where to next? Michael B Evans 99 The case for specific exemptions from the goods and services tax: what should we do about food, health and housing? Fiona Martin 124 GST administration - a practitioner's perspective Kevin O'Rourke 139 GST administration - commentary Dr Peter Hill 147 Financial supplies after 20 years Amrit MacIntyre 168 Twenty years later: Australia's GST design, digitisation and disruption - old and new challenges Denis McCarthy

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