Finally, a goods and services tax for Malaysia: A comparison to Australia’s GST experience

Diane Kraal, Jeyapalan Kasipillai

Research output: Contribution to journalArticleResearchpeer-review

Abstract

Malaysia had two attempts since 2005 to introduce a consumption tax, and on the third and finally successful attempt, its Goods and Services Tax Act 2014 took effect from April 2015. Similarly, Australia’s path to a broad‑based consumption tax was hard fought, with three attempts to 1981 by then Coalition Treasurer, John Howard. The next proposal in 1985 by Paul Keating as Federal Treasurer failed through lack of internal party support and an unconvincing argument of tax efficiency over regressivity. The 1993 attempt by then Federal Opposition leader, John Hewson had a goods and services tax (GST) on the party platform, but he failed to win over the electorate. Australia’s GST was finally implemented by the Howard Government in 2000.
Original languageEnglish
Pages (from-to)257 - 287
Number of pages31
JournalAustralian Tax Forum
Volume31
Issue number2
Publication statusPublished - 2016

Cite this

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Finally, a goods and services tax for Malaysia : A comparison to Australia’s GST experience. / Kraal, Diane ; Kasipillai, Jeyapalan.

In: Australian Tax Forum, Vol. 31, No. 2, 2016, p. 257 - 287.

Research output: Contribution to journalArticleResearchpeer-review

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AB - Malaysia had two attempts since 2005 to introduce a consumption tax, and on the third and finally successful attempt, its Goods and Services Tax Act 2014 took effect from April 2015. Similarly, Australia’s path to a broad‑based consumption tax was hard fought, with three attempts to 1981 by then Coalition Treasurer, John Howard. The next proposal in 1985 by Paul Keating as Federal Treasurer failed through lack of internal party support and an unconvincing argument of tax efficiency over regressivity. The 1993 attempt by then Federal Opposition leader, John Hewson had a goods and services tax (GST) on the party platform, but he failed to win over the electorate. Australia’s GST was finally implemented by the Howard Government in 2000.

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