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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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