GST reform in post COVID-19 Australia

Since Australia’s Goods and Services Tax (GST) was introduced in 2000, there have been numerous opinions over the years on what role GST has in the tax reform agenda.

This report highlights views from tax experts on broadening the base or increasing the rate.

In a post COVID-19 environment, GST reform has returned to the fore as a means through which to achieve economic growth – generate revenue to support ongoing government expenditure.

Whether it’s broadening the base to remove exemptions or increasing the rate, GST reform has been a politically sensitive topic for years.

However, given the pandemic induced deficit and long-term economic impacts, GST reform may well have a central role to play in providing sustainable revenue growth and productivity gains through the abolition of less efficient taxes


  1. The case for GST reform in Australia
  2. The background for reform globally
  3. Local calls for reform
  4. Broadening the base, reducing inequality
  5. Ways to remove complexity

This report presents the varied perspectives and viewpoints of key tax specialists around the country on proposed GST tax reform.

Download the report here

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