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It is now 10 years since Australia's Goods and Services Tax system was introduced. It is therefore timely to review the system as a whole and to consider what reforms still need to take place. GST in Australia: Looking Forward from the First Decade comprises contributions from a team of experts from many different disciplines. They include representatives from the Australian Government Solicitor's office, the Australian Taxation Office, the New Zealand Inland Revenue Department, partners from major professional services firms, and academic experts from Australia, New Zealand, China and the Netherlands. These authors analyse the Australian experience with the GST as well as the impact that the tax has had elsewhere. Important issues that are addressed include: . What lessons have been learned from the introduction of GST? . What are some of the issues that have emerged in practice as a result of the GST? . What reforms still need to take place? With the inclusion of suggestions for future decision-making, GST in Australia: Looking Forward from the First Decade will prompt the reader to consider ways in which the GST system can be further developed in Australia. CONTENTSGST AND GOVERNMENT 1 GST and government in 2010 INTERPRETING GST LAW 2 The Australian GST: Why it is the way it is and where to from here? 3 Interpretation of the GST Act: Towards a principled basis 4 The application of the GST law to complex transactions FINANCIAL SERVICES 5 Uncertainties surrounding input tax credit entitlement in Australia 6 The GST treatment of financial services in Australia 7 The GST treatment of financial services from a New Zealand perspective 8 Creditable input tax and shares in EU VAT: Attribution, apportionment and allocation REAL PROPERTY 9 Residential premises 10 GST and real property in Australia 11 The GST treatment of real property from a New Zealand perspective GST AND ANTI-AVOIDANCE 12 The GST anti-avoidance provisions 13 New Zealand experience with a GST general anti-avoidance rule INTERNATIONAL AND COMPARATIVE ISSUES REGARDING GST 14 The destination principle: past developments and future challenges 15 Increasing economic integration and its ongoing impact on GST/VAT design in the Asia-Pacific region 16 Learning to keep the consumption tax base broad: Australian and Chinese VAT design for the housing sector GST ADMINISTRATION 17 The binding GST Rulings System: Its heritage and future 18 Light in the GST refund tunnel: Is that the exit or is that a train? Edited by: Christine Peacock With contributions from: Gordon Brysland, Senior General Counsel, Australian Government Solicitor (Ch 1); Wei Cui, Chinese University of Political Science & Law (Ch 16); Michael Evans, Taxsifu, (Ch 6); Jeremy Geale, Melbourne Chambers (Ch 12); Peter Hill, Managing Writer, Thomson Reuters (Ch 17); Gina Lazanas, Partner, Balazs, Lazanas & Welch (Ch 12); Denis McCarthy, Director, Indirect Tax, Ernst & Young (Ch 2); Ken Fehily, Director, Fehily Advisory (Ch 9); Rebecca Millar, The University of Sydney (Ch 14); Robert Olding, Senior Tax Counsel, Indirect Taxes, Australian Taxation Office (Ch 3); Marie Pallot, Policy Advice Division, Inland Revenue, New Zealand (Ch 7); Andrew Sommer, Partner, Clayton Utz (Ch 4); Ross Stitt, Partner, Allens Arthur Robinson (Ch 5); Ben Terra, Amsterdam Center for International Law, Faculty of Law, University of Amsterdam (Ch 8); Eugen Trombitas, Partner, PricewaterhouseCoopers, New Zealand (Ch 13); John Wallace, Executive Director, Project Finance Advisory, Ernst & Young (Ch 15); Michael Walpole, Associate Head of School (Research), Atax, Australian School of Taxation and Business Law, University of New South Wales (Ch 18); David White, School of Accounting and Commercial Law, Victoria University of Wellington, New Zealand (Ch 11); Lachlan Wolfers, Partner, KPMG (Ch 10).