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12 August 2000

WE RECENTLY reported that Australians are so confused about the country’s new
goods and services tax (GST) that the Australian Tax Office has had to set up a
helpline to answer their queries
(22 July). For those who are still confused,
reader Alistair Pike points out that they can try reading the actual GST Act,
where all will become clear.

Or will it? Here is a sample from chapter 4, part 4, subdivision 165 of the
Act (http://law.ato.gov.au/atolaw/view.htm?docid=PAC/19990055/
165-55
):

“For the purposes of making a declaration under this Subdivision, the
Commissioner may: (a) treat a particular…

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