09. Goods Services Tax (GST)

Joshua Easton Tax

Goods and Services Tax (GST) was introduced on 1 July 2000, as a 10 per cent broad range indirect tax that replaced several other taxes such as wholesale sales tax. In addition to GST being introduced two other indirect taxes were introduced, being: Wine Equalisation Tax and Luxury Car Tax. It was thought that removing the wholesale sales tax and ...

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