BTF4670

Sales tax and customs and excise duties

Mr Wayne Gumley

6 points · 3 hours per week · Caulfield

Objectives On completion of this subject students will have examined the relevant legislation, case law and other references applicable to sales tax and customs, excise and other federal indirect taxes.

Synopsis The law and administrative practices relating to imposition of sales tax, customs, excise and other federal indirect taxes.

Assessment Either assignment (2000 words): 20% · Examination (open-book, 3 hours): 80% · or examination (open-book, 3 hours): 100%

Prescribed texts

Australian Sales Tax Legislation CCH, latest edn
Australian Customs Legislation CCH, latest edn

Back to the 1999 Business and Economics Handbook