AUSTRALIAN GST is too hard for the average person to understand, and that includes me.
No matter what you purchase, GST should be included in the price.
I believe this is how it operates in other countries around the world
There should be no refunds, including to those with an Australian Business Number.
There is a flood of GST money being paid for motor vehicles, machinery, commercial rents etc, then being refunded by a government department.
Make it a level playing field; we all pay GST which should stay in the state it is collected, with the rate controlled by that state.
I am sure the rate of GST could then be lowered.
If anyone can remember (John) Hewson, who led the Liberal Party to defeat on the platform of value added tax, yes, he lost as no one understood the tax.
Nothing has changed.