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ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background .............................................................................................................................................. 2 Basis of policy commitment ................................................................................................................ 2 Committee consideration ................................................................................................................... 3 Financial implications ............................................................................................................................... 3 Main issues............................................................................................................................................... 4 Constitutional concerns ...................................................................................................................... 5 Is it a tax on state property - does it contravene section 114 of

Department of the Parliamentary Library I N F O R M A T I O N A N D R E S E A R C H S E R V I C E S Bills Digest No. 154 1998-99 A New Tax System (Wine Equalisation Tax Imposition-Excise) Bill 1999

Department of the Parliamentary Library I N F O R M A T I O N A N D R E S E A R C H S E R V I C E S Bills Digest No. 82 1998-99 A New Tax System (Goods and Services Tax Imposition -

Department of the Parliamentary Library I N F O R M A T I O N A N D R E S E A R C H S E R V I C E S Bills Digest No. 84 1998-99 A New Tax System (Goods and Services Tax Imposition -