Applying the GST to imports of low-value goods in Australia

Research output: Contribution to journalArticleResearchpeer-review

Abstract

This article examines recent Australian reforms to extend the Goods and
Services Tax to imports of low-value goods. The reforms will move Australia
from maintaining one of the highest thresholds for the relief of payment of the
GST on the importation of low-value goods to a first-mover in its attempt to
tax nearly all imported goods regardless of value. This article contends that
although the reforms are warranted, the model adopted is a complex and
potentially risky one.
Original languageEnglish
Pages (from-to)83-113
Number of pages31
JournalAustralian Tax Review
Volume47
Issue number2
Publication statusPublished - Aug 2018

Keywords

  • Goods and Services Tax
  • tax reform
  • tax law

Cite this

@article{93a7ec5011134b41b983f6465a76dddd,
title = "Applying the GST to imports of low-value goods in Australia",
abstract = "This article examines recent Australian reforms to extend the Goods andServices Tax to imports of low-value goods. The reforms will move Australiafrom maintaining one of the highest thresholds for the relief of payment of theGST on the importation of low-value goods to a first-mover in its attempt totax nearly all imported goods regardless of value. This article contends thatalthough the reforms are warranted, the model adopted is a complex andpotentially risky one.",
keywords = "Goods and Services Tax, tax reform, tax law",
author = "Kathryn James",
year = "2018",
month = "8",
language = "English",
volume = "47",
pages = "83--113",
journal = "Australian Tax Review",
issn = "0311-094X",
publisher = "Thomson Reuters (Prous Science)",
number = "2",

}

Applying the GST to imports of low-value goods in Australia. / James, Kathryn.

In: Australian Tax Review, Vol. 47, No. 2, 08.2018, p. 83-113.

Research output: Contribution to journalArticleResearchpeer-review

TY - JOUR

T1 - Applying the GST to imports of low-value goods in Australia

AU - James, Kathryn

PY - 2018/8

Y1 - 2018/8

N2 - This article examines recent Australian reforms to extend the Goods andServices Tax to imports of low-value goods. The reforms will move Australiafrom maintaining one of the highest thresholds for the relief of payment of theGST on the importation of low-value goods to a first-mover in its attempt totax nearly all imported goods regardless of value. This article contends thatalthough the reforms are warranted, the model adopted is a complex andpotentially risky one.

AB - This article examines recent Australian reforms to extend the Goods andServices Tax to imports of low-value goods. The reforms will move Australiafrom maintaining one of the highest thresholds for the relief of payment of theGST on the importation of low-value goods to a first-mover in its attempt totax nearly all imported goods regardless of value. This article contends thatalthough the reforms are warranted, the model adopted is a complex andpotentially risky one.

KW - Goods and Services Tax

KW - tax reform

KW - tax law

M3 - Article

VL - 47

SP - 83

EP - 113

JO - Australian Tax Review

JF - Australian Tax Review

SN - 0311-094X

IS - 2

ER -