文章基本信息

标题：The GST Recurrent Compliance Costs/Benefits Of Small Business in Australia: A Case Study Approach
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作者：John Glover ; Binh Tran-Nam
期刊名称：Journal of the Australasian Tax Teachers Association
印刷版ISSN：1832-911X
电子版ISSN：1832-911X
出版年度：2005
卷号：1
期号：2
出版社：Australasian Tax Teachers Association
摘要：Re-election of the Howard-led Coalition Government in October 1998 with a platform including a substantial new tax was unprecedented in Australian federal history. Governments had previously failed to overcome public resistance to major indirect tax reform in 1975, 1985 and 1993.1Central to the government's 1998 tax reform package was a 10 per cent, broad-based consumption tax known as the 'Goods and Services Tax' (GST). GST Bills introduced by the government in December 1998 were amended and passed by the Senate in July 1999. The new tax first became effective in Australia on 1 July 2000