Kathrin Bain


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.


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


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.