Australia's national VET data custodian

2003 publications

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How small business learnt about goods and services tax: Lessons for vocational education and training

By Stephen Billett, Lisa Ehrich, Bernie Hernon-Tinning

Small businesses, like larger enterprises, need the capacity to respond to the changing demands and requirements of the economy. This report identifies opportunities for Australia's vocational education and training (VET) system to work collaboratively with local associations, organisations and networks to meet the educational needs of small business. It confirms small business operators learn via informal and local networks, and want training that directly addresses their specific needs. The report is based on a study that examined the processes small business undertook to implement the goods and services tax (GST) and the associated business activity statement (BAS).