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Past issues

Below you will find all issues of the eJournal of Tax Research. You can download the full edition of each issue or the individual articles.

2020 Volume 18, Number 1

PDF Full edition – Volume 18, Number 1, 2020
PDF Making the value added tax happenMichael D’Ascenzo AOp 2 - 26
PDF GST as a secure source of revenue for the States and TerritoriesGreg Smithp 27 - 44
PDF GST: where to next? Michael B Evansp 45 - 98
PDF The case for specific exemptions from the goods and services tax: what should we do about food, health and housing? Fiona Martinp 99 - 123
PDF GST administration – a practitioner’s perspectiveKevin O’Rourkep 124 - 138
PDF GST administration – commentary Dr Peter Hillp 139 - 146
PDF Financial supplies after 20 years Amrit MacIntyrep 147 -167
PDF Twenty years later: Australia’s GST design, digitisation and disruption – old and new challenges Denis McCarthyp 168 - 192
PDF Fiscal neutrality: Foreign ghost in our GST machine?Gordon Bryslandp 193 - 301
PDF The Australian GST cross-border rules in a global context Michael Walpolep 302 - 319
PDF The rapidly evolving universe of US state taxation of cross-border online sales after South Dakota v Wayfair, Inc., and its implications for Australian businessesWalter Hellersteinp 320 - 349

2020 Volume 17, Number 2

2019 Volume 17, Number 1

2019 Volume 16, Number 3

2019 Volume 16, Number 2

2018 Volume 16, Number 1

2017 Volume 15, Number 3

2017 Volume 15, Number 2

2017 Volume 15, Number 1

2016 Volume 14, Number 3

2016 Volume 14, Number 2

2016 Volume 14, Number 1

2015 Volume 13, Number 3

2015 Volume 13, Number 2

2015 Volume 13, Number 1

2014 Volume 12, Number 2

2014 Volume 12, Number 1

2013 Volume 11, Number 3

2013 Volume 11, Number 2

2013 Volume 11, Number 1

2012 Volume 10, Number 3

2012 Volume 10, Number 2

2012 Volume 10, Number 1

2011 Volume 9, Number 3

2011 Volume 9, Number 2

2011 Volume 9, Number 1

2010 Volume 8, Number 2

2010 Volume 8, Number 1

2009 Volume 7, Number 2

2009 Volume 7, Number 1

2008 Volume 6, Number 2

2008 Volume 6, Number 1

2007 Volume 5, Number 2

2007 Volume 5, Number 1

2006 Volume 4, Number 2

2006 Volume 4, Number 1

2005 Volume 3, Number 2

2005 Volume 3, Number 1

2004 Volume 2, Number 2

2004 Volume 2, Number 1

2003 Volume 1, Number 2

2003 Volume 1, Number 1

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