13 November 1998

The Hon Peter Costello MP
Parliament House

Dear Treasurer

We are pleased to present the report of the Tax Consultative Committee.

The Committee acknowledges the many submissions received from individuals and organisations with an interest in our deliberations.

Within the context of the Committee’s Terms of Reference, and the time given to complete the task, we believe our recommendations provide a reasonable basis for the Government to finalise the scope of the Goods and Services Tax.

The Committee wishes to record its gratitude for the assistance provided by both the Secretariat and those Commonwealth officers from whom we sought background information.

Yours sincerely

David Vos signature
David Vos
Peter Tannock signature
Peter Tannock
Judith Whitworth signature
Judith Whitworth


Members of the Committee

Mr David Vos, Committee Chairman

Mr David Vos, the Committee Chairman, is a tax Partner at PricewaterhouseCoopers, in its Sydney office. He is that firm’s Australian leader of its GST practice and is recognised as one of Australia’s authorities on indirect taxes. David was a member of the GST planning and Coordination Office established in 1991. He is the spokesperson for the Institute of Chartered Accountants in Australia on indirect tax matters and tax reform generally. David is a fellow of the Institute of Chartered Accountants in Australia, the Australian Society of CPA’s and the Tax Institute of Australia.

Professor Peter Tannock

Professor Tannock is Vice Chancellor of the University of Notre Dame Australia. He is also Chairman of the National Catholic Education Commission. He was Professor of Education and Dean of the Faculty of Education at the University of Western Australia, and has held fellowships at the Johns Hopkins University, the Australian National University and the University of London. He was formerly Chairman of the Commonwealth’s Schools Commission.

Professor Judith Whitworth

Professor Whitworth is the Commonwealth Chief Medical Officer and Professor of Medicine, University of New South Wales at St George Hospital, Sydney. She is a past President of the Australian Society for Medical Research, past Chair of the Medical Research Committee of the National Health and Medical Research Council and a former Councillor of the Royal Australasian College of Physicians. Professor Whitworth joined the Committee in an individual capacity.


Members of the Committee

Chapter 1: Terms of Reference and Recommendations
Chapter 2: Context
Chapter 3: The GST
Chapter 4: Health
Chapter 5: Education
Chapter 6: Religious Services
Chapter 7: Non-Commercial Activities of Charities
Chapter 8: Motor Vehicles - Transitional Arrangements

Appendix A

Extract from – Tax Reform: Not a New Tax, a New Tax System

Fact Sheets

a231 – How will the GST apply to health services?

a233 – How will the GST apply to nursing homes, hospices and hostels?

161 – How is the Government making private health insurance more affordable?

226 – How will the GST apply to education?

223 – How will the GST apply to charitable activities and religious services?

204 – What transitional arrangements will be put in place for the introduction of the GST?

Prime Minister’s Letter to Executive Director, Australian Vice-Chancellor’s Committee

Appendix B


Determination under the Student Assistance Act 1973

Appendix C