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Handbooks Courses Units

BTF5290 - GST and other indirect taxes

6 points, SCA Band 3, 0.125 EFTSL

Postgraduate Faculty of Business and Economics

Leader: Dr Bill Orow


Caulfield Second semester 2008 (Evening)


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.


The learning goals associated with this unit are to:

  • explain the goods and services tax regime in Australia;
  • evaluate the taxable supplies, creditable acquisitions and the accounting principles;
  • identify principles governing potential abuses of the GST system such as divisions 72 and 165;
  • explain the Victoria taxation rules pertaining to transfers and dealings in land rich companies and trusts as contained in the Duties Act 2000;
  • apply principles and methods.


Within semester assessment: 40%
Examination (Take home): 60%

Contact hours

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




BTF4670, BTF5610, BTF4660, BTF5600, BTF4290

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