BTF4290

GST and other indirect taxes ( 6 points, SCA Band 3, 0.125 EFTSL)

Leader: Dr Bill Orow

Offered:
Caulfield Second semester 2006 (Evening)

Synopsis: This unit provides a detailed analysis of the Federal Goods and Services Tax and various other indirect taxes including customs and excise, stamp duty and land tax.

Objectives: Upon completion of this unit, students should be able to: understand the constitutional and tax policy principles underlying indirect taxes in Australia; develop a sound knowledge of the statutory and case law as well as administrative rulings of the Australian Taxation Office and State Revenue Office that relate to indirect taxes, particularly the Goods and Services Tax (GST), customs and excise duties, stamp duties and land tax; apply the relevant principles to a range of specific business transactions involving liability for GST and other indirect taxes; and conduct relevant research of possible new developments in the law relating to GST and other indirect taxes.

Assessment: Option 1: Research assignment (3000 words): 30% + Examination (3 hours, Open book/take home): 70% Option 2: Examination (3 hours, Open book/take home): 100%

Contact Hours: Three hours per week on-campus and/or intensive mode over summer (both 39 hours in total)

Prerequisites: BTX5651

Prohibitions: BTF4670, BTF5610, BTF4660, BTF5600, BTF5290