Abstract:
On 23 February 1998 the Treasurer asked the Industry Commission to undertake a short research study into the impact of Commonwealth indirect taxes on exporters, with particular regard to the effect of indirect taxes on manufacturing exports. The study was to compare the effects on one or two reasonably typical Australian firms with equivalent firms in one (or more) other countries, for example New Zealand. The objective of the study was to contribute to the tax debate by providing a well researched insight into the situation of Australian exporters. The study was to be an information exercise and not provide policy recommendations.