Handbook

Goods and Services Tax (GST) in Australia is not simply a compliance activity.  It is an important transaction tax affecting all of Australian society. This course is specifically designed to meet the significant demand within the Australian business sector for skilled GST professionals, providing comprehensive insights into GST law. It thoroughly examines the theoretical underpinnings and practical applications of GST legislation, aimed at elucidating its functionality, application areas, and potential challenges. Designed for tax practitioners and students eager to acquire a robust understanding of GST from both practical and analytical perspectives, this course explains the rules but also lays a strong foundation for those aspiring to deepen their knowledge in GST theory. The curriculum is structured into meticulously developed modules covering an introduction to GST law, input tax credits, exemptions, administration and compliance, special rules for corporate and commercial activities, and agency and anti-avoidance measures. The course also introduces other important indirect taxes of commercial importance and promises to equip participants with an exceptional grasp of GST and other indirect tax rules and principles, poised to make a significant impact in their professional journeys.