Kathrin Bain
Lecturer
School of Taxation & Business Law - MTax, UNSW | BBus LLB (Honours), Griffith University
From This Author
Is it time to axe the tax return?
A simpler standardised process could save time and be less of a drag on the economy
Australian Budget 2018: Blue skies for baby-boomers
Our experts assess the government’s latest fiscal game plan
Australian Budget 2017: Is this really the blueprint for a rosy future?
Our experts look beyond the politics of the government’s latest plan
Broader base the key to GST reform
The tax “conversation” Treasurer Joe Hockey is hoping to kick off has quickly moved on to a discussion about the goods and services tax (GST).
Commonwealth can change GST without the states
Under Australian law, changes to the GST are said to be not permitted unless the states agree to the changes. In reality, the GST lock-in mechanism is legally meaningless and unenforceable, though it may still hold political weight.