LAW7262

Goods and services tax: complex issues and planning (6 points)

(LAW)

Leader: Associate Professor John Glover

Offered:
Not offered in 2004.

Synopsis:

Objectives: The course does not set out to provide complete coverage of the GST rules. It is deliberately selective and aims to provide students with: (1) an overview of the structure of the Australian GST legislation: (2) knowledge of how difficult GST rules operate in a wide range of situations presented for analysis during the course: (3) an understanding of the economic policy behind the legislation and repeal of the Australian wholesale sales tax: (4) enhanced oral communication skills, through the presentation of legal concepts, rules and argument in an interactive seminar context; (5) independent capacity to resolve complex GST issues, entailing development of legal research, writing and reasoning.

Assessment: Examination 50%+ essay 40% + class participation 10%.