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- GST (Goods and Services Tax) and Australian Small Business Opinion by Michael Paine. June 1999. Updated April 2001. I have been publicly opposed to the GST since the disastrous Fightback package launched by the Liberal/National parties (then in Opposition) in the early 1990s. It was shortly after I had established my engineering consultancy and became aware of the burden of paperwork on small ...www4.tpgi.com.au/users/mpaine/gst_oz.html