Indirect and other taxes
Not offered in 1995
Mr Wayne Gumley
6 points * 3 hours per week * First, second semester * Caulfield * Prerequisite: FIN3931
Objectives On completion of this subject students should have a broad understanding of the various types of indirect taxation levied by the federal and Victorian governments.
Synopsis Constitutional issues; policy objectives; Sales tax; customs and excise duties; payroll taxes; land tax; stamp duties.
Assessment Assignment (3000 words): 50% * Final examination (open-book 3 hours): 50% or Final examination (open-book 3 hours): 100%
Prescribed texts
The Australian sales tax legislation (CCH) 1995
1971 Payroll Tax Act (Vic) Victorian Govt Publications
1958 Land Tax Act (Vic) Victorian Govt Publications
1958 Stamps Act (Vic) Victorian Govt Publications