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Abstract

This paper discusses the basic structural features of the Goods and Services Tax (GST) proposed by the Australian Liberal and National Parties (the Coalition) in their November 1991 policy statement. In doing so, this article will make comparisons with the Canadian Goods and Services Tax. Such comparisons gives insight into what form the legislation may actually take if it is introduced into Parliament, since the Canadian tax has already gone through the exposure to external political forces (lobby groups) that the Australian Colaition proposal faces.

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