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OPINION: Revenue Minister wrong in law and in principle - former IRD commissioner

Robin Oliver
Fri, 13 Jun 2014

GUEST OPINION

GST is designed to be a comprehensive tax on expenditure.  In economic terms it is the same as a retail sales tax except rather than just levying tax on final consumption – the retail level – it levies tax on each intermediary. 

Fundamental to GST is that ultimately only

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Robin Oliver
Fri, 13 Jun 2014
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OPINION: Revenue Minister wrong in law and in principle - former IRD commissioner
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