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The New Zealand goods and services tax has been successful since its introduction in 1987. It accounts for 25% of all tax revenue. As a result, the income tax has been decreased from 75% of all tax revenue to 60%. Corporate income taxes are approximately 15% of all tax revenue. This tax is easy to collect and verify and the only area of fraud is from those individuals who offer goods and services for 'cash'. Australia may introduce such as system.

Australia will need to plan carefully to implement the goods and services tax in the year 2000. New Zealand implemented this kind of tax with few exemptions but the Australian system is expected to contain several exemptions. As a result, there have been few problems with the New Zealand tax and there are several questions about the proposed Australian tax.