Federal consumption tax (goods and services tax, GST) and impact on consumer expenditure in Townsville, North Queensland

Apart from a long history with GST (Goods & Services Tax) and VAT (Value Added Tax) in Europe, the aim of this research project is to explore the acceptance and adjustments of consumers to a broadbased Federal Consumption Tax within the relatively isolated regional market of Townsville. Most likely this is the first regional centre to be targeted for an empirical study on the impact of a Federal Goods and Services Tax. People's opinions and intentions were tested rather than relying on government-generated economic models. Almost certain when a new tax is on its parliamentarian way to be introduced (in particular a broad consumption tax which affects everybody in society) then the underlying question about fairness comes up. Australia has always prided itself on a sense of fairness, which is central to the national identity