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"Equity and GST Policy"   flag 

(2010) 3 Journal of Applied Law and Policy 15
Barrett, Jonathan
Journal of Applied Law and Policy
Australia

Legislation Cited

Legislation Name Provision
A New Tax System (Goods And Services Tax) Act 1999 (Cth)
A New Tax System (Luxury Car Tax) Act 1999 (Cth)
Value Added Tax Act 1994
Goods and Services Tax (Exemption of Healthy Food) Amendment Bill 2010
Goods and Services Tax Act 1985
Taxation (Budget Measures) Act 2010

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
15 Journal of Applied Law and Policy 2010 15 Journal of Applied Law and Policy 2010 Journal of Applied Law and Policy Australia circa 2010 flag 1
17 Journal of Applied Law and Policy 2010 17 Journal of Applied Law and Policy 2010 Journal of Applied Law and Policy Australia circa 2010 flag 1
19 Journal of Applied Law and Policy 2010 19 Journal of Applied Law and Policy 2010 Journal of Applied Law and Policy Australia circa 2010 flag 1
21 Journal of Applied Law and Policy 2010 21 Journal of Applied Law and Policy 2010 Journal of Applied Law and Policy Australia circa 2010 flag 1
23 Journal of Applied Law and Policy 2010 23 Journal of Applied Law and Policy 2010 Journal of Applied Law and Policy Australia circa 2010 flag 1
25 Journal of Applied Law and Policy 2010 25 Journal of Applied Law and Policy 2010 Journal of Applied Law and Policy Australia circa 2010 flag 1
27 Journal of Applied Law and Policy 2010 27 Journal of Applied Law and Policy 2010 Journal of Applied Law and Policy Australia circa 2010 flag 1
29 Journal of Applied Law and Policy 2010 29 Journal of Applied Law and Policy 2010 Journal of Applied Law and Policy Australia circa 2010 flag 1
"GST and Financial Services Rating Zero-Rating" (2007) 13 New Zealand Journal of Taxation Law and Policy 267 New Zealand Journal of Taxation Law and Policy New Zealand circa 2007 flag 1
"Dilemmas for GST Tax Policy" (2007) 13 New Zealand Journal of Taxation Law and Policy 281 New Zealand Journal of Taxation Law and Policy New Zealand circa 2007 flag 1
"The Goods and Services Tax Recurrent Compliance Costs and Benefits for Australian Small Businesses: A Case Study Approach" (2004) 10 New Zealand Journal of Taxation Law and Policy 334 New Zealand Journal of Taxation Law and Policy New Zealand circa 2004 flag 1
"Capital Gains Taxation for New Zealand: Fairer and More Efficient" (2001) 7 New Zealand Journal of Taxation Law and Policy 265 New Zealand Journal of Taxation Law and Policy New Zealand circa 2001 flag 2
Metcash Trading Ltd v Commissioner, South African Revenue Service 2001 1 SA 1109 South Africa circa 2001 LexisNexis flag 63
"Implementing the Goods and Services Tax" (1999) 21 Sydney Law Review 337 Sydney Law Review Australia circa 1999 AustLII flag 10
"The Complexities of Tax Simplification: Progress in Australia, New Zealand and the United Kingdom" (1998) 14 Australian Tax Forum 29 Australian Tax Forum Australia circa 1998 flag 4
"Legislative Complexity the Need for Appropriate Variables and Some Likely Candidates" (1997) 3 New Zealand Journal of Taxation Law and Policy 3 New Zealand Journal of Taxation Law and Policy New Zealand circa 1997 flag 1
"Can Income Tax Law be Simplified?" (1996) 2 New Zealand Journal of Taxation Law and Policy 187 New Zealand Journal of Taxation Law and Policy New Zealand circa 1996 flag 2
"Themes and Issues in Tax Simplification" (1994) 11 Australian Tax Forum 417 Australian Tax Forum Australia circa 1994 flag 1
"Socio-Legal Theory: Social Structure and Law" (1976) 39 Modern Law Review 287 Modern Law Review United Kingdom circa 1976 HeinOnline flag 1
"Social Welfare and the Rate Structure: A New Look at Progressive Taxation" (1987) 75 California Law Review 1905 California Law Review United States circa 1905 HeinOnline / LexisNexis flag 5
40 f 120 40 F 120 circa 1905 2
38 P 151 38 P 151 circa 1905 1
38 f 145 38 F 145 circa 1905 1

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