GST, a review

de Bill Birch, Bill English, New Zealand. Treasury, New Zealand. Inland Revenue, New Zealand. Inland Revenue. Policy Advice Division

Since goods and services tax was introduced in 1986 it has proven to be an efficient and relatively problem-free tax to administer, besides being a key contributor to Government revenue. This discussion document presents proposals to improve the workability of GST for taxpayers and Inland Revenue, and to make policy intent more effective. Also signals possible future avenues for development and reform of GST.