Reforming the Goods and Services Tax

Project Overview

This project aims to respond to the rapid erosion of Australia’s revenue sources by addressing the future of the Goods and Services Tax (GST). The GST taxes less than half of consumer spending and up to $4.5 billion is lost to avoidance and evasion each year. This project expects to generate new knowledge in tax law and policy by using an innovative approach to assess whether possible reform options are viable, sustainable and equitable. Expected outcomes of this project include the formulation of achievable and defensible options that offer a clear path forward on GST reform. This should provide significant benefits to the community by contributing to a fairer and more sustainable tax system capable of meeting the needs of all Australians.