WebThe GST model was first implemented in France in 1954. The modern model of the GST with a broad base and single rate (with which Australians are familiar) was introduced in New Zealand in 1984. In terms of the technical design and implementation of the GST, Australia was a slow follower, not a world leader. What distinguishes the Australian WebGoods and Services Tax (GST) in Australia is a value added tax of 10% on most goods and services sales, with some exemptions (such as for certain food, healthcare and housing items) and concessions (including qualifying long term accommodation which is taxed at an effective rate of 5.5%). GST is levied on most transactions in the production ...
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Goods and services tax (Australia) - Wikipedia
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