Kathrin Bain

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The government's move to include low-value online bought goods in the GST doesn't treat overseas and local sellers in the same way, writes Kathrin Bain.

Uber

Making ride-sharing drivers register for GST is simply ensuring that "shared economy" services are treated no differently, writes Katherin Bain.

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Fresh fruit and vegetables are currently exempt from GST for equity reasons, but it’s time for a rethink, write Dale Boccabella and Kathrin Bain.