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 and excise duties.
Synopsis The law and administrative practices relating to imposition of sales tax, customs and excise duties.
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 latest edn, CCH
Australian Customs Legislation latest edn, CCH
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