Source: Australian Tax Forum Journal Article
Published Date: 1 Oct 2017
This article considers the current debate surrounding the application of broad-based consumption taxes such as the goods and services tax (GST) levied in Australia to feminine hygiene products. In particular, it considers whether the tax on feminine hygiene products is reasonable policy. In considering this debate, reference is made to the current legislative framework and history of applying GST to feminine hygiene products. It also considers some brief international comparisons and the competing arguments for and against taxing feminine hygiene products.
More by Helen Hodgson
Promoting and Protecting the Economic Outcomes of Older Partnered Women and Widows: Challenges for Australia's Retirement Income System - Journal 01 Jun 2020
Income equalisation: Is all fair in primary production and tax law? - Journal 01 Jul 2019
Gender impact analysis and the taxation of retirement savings in Australia - Journal 01 Dec 2015
Promoting smart travel through tax policy - Journal 01 Aug 2015
Retirement savings and gender: An Australasian comparison - Journal 01 Dec 2013
Unscrambling the egg: Reform pathways in the tax transfer system - Journal 01 Jun 2011
Introduction to taxation of trusts - Presentation 29 Mar 2011
Understanding Australian small businesses and the drivers of compliance costs: a grounded theory approach - Journal 01 Jul 2009
Is there a perception of revenue bias on the part of the ATO in private binding rulings on large, complex issues? - Journal 01 Sep 2008
More by Nicole Wilson-Rogers
The primacy of client privilege: Designing a statutory tax advice privilege for accredited non-lawyer tax advisors - Journal 01 Sep 2014
Death and taxes: Taxation issues and consequences that arise on the final frontier - Journal 01 Dec 2012
Student windfall evaporates as a result of new legislation - Journal 01 Sep 2012
Tax administration in Australia: The recommendations of Report 410 - Journal 01 Sep 2008
Phillips Arrangements under siege: will Part IVA strike again? - Journal 01 Aug 2005
Compensating adjustments: The limits on the Commissioner's discretion - Journal 01 Jun 2004
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
Already a Subscriber? Login now
Details
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags