Authorised by Academic Registrar, April 1996
Objectives On completion of this subject students should, at an advanced level, in relation to a range of typical transactions, be able to identify and analyse the sales tax and customs duty consequences of such transactions; conduct research into, and give an informed view on the likely development of the law in relation to, the areas of sales tax, customs duties and other excise duties.
Synopsis The law and administrative practices relating to imposition of sales tax, customs and excise duties.
Assessment Research project (5000-7000 words): 50% + Examination (open-book, 3 hours): 50%
Australian Customs Legislation latest edn, CCH