Author Archives: Michael Evans

Historically, household consumption has been relatively stable as a proportion of GDP. For over 50 years, tax reform reviews in Australia have accepted that the revenue from a tax on consumption expenditure would grow in line with the broader economy. … Continue reading →

A paper I presented at the Australian Tax Institute’s 2018 National GST Intensive on 13 September 2018 examines the following objectives of the ANTS White paper of August 1998: Reduction of the top personal income tax rates and the marginal rate on … Continue reading →

In today’s Australian Finacial Review Neil Chenoweth discusses Aamazon’s decision to restrict access to its Australian website. “Amazon last week announced that it was too onerous to calculate the 10 per cent GST due on sales to Australia from its … Continue reading →

An new issue of Thomson Reuters’ Australian GST journal was released this month – 16 AGSTJ 41. This issue of the Australian GST Journal illustrates both the global and parochial characteristics of Australia’s GST. Its three articles are an infectious … Continue reading →

An article presented at the Taxation Institute’s Charities Day on 8 April 2016. S4_Evans_Technical_Paper.original.1459835555

Today, 17 April 2016, is the 19th anniversary of the grant of the Royal Assent to the Income Tax Assessment Act 1997 . The 1997 Act was part of the so-called Tax Law Improvement Project, a program announced by  Treasurer Dawkins on … Continue reading →

The number thirteen is “lucky for some”.  TEN’s 5th Annual GST Symposium is privileged to be able to bring thirteen outstanding GST presenters to explain the New Year’s important and contemporary GST issues. The Symposium will be held on 11 and … Continue reading →

On 17 September I was honored to be able to give an after dinner talk to the delegates of the Tax Institute 2015 GST conference in Melbourne. Geoff Mann had asked that I include amusing anecdotes from my “GST journey”. … Continue reading →

The South Australian Premier, Jay Weatherill, commissioned a discussion paper on the options to address the under taxation of financial services under Australia’s GST. The paper was released by the Premier with his address to the 2015 AFR Tax Reform Summit … Continue reading →

On 13 April 2013, the Deputy Prime Minister and Treasurer, the Honourable Wayne Swan MP issued a media release foreshadowing a $2000 per annum cap on deductions for “self-education expenses”. On Friday 31 May 2013, the Assistant Treasurer showed his … Continue reading →