Handbook

This course is an elective in the MTax. The object of this course is to provide high level conceptual and analytical knowledge of GST and of Duties Law appropriate to the practical requirements of business, legal and accounting advisers working with GST on a regular basis and working with GST in the context of property transactions. This course works through most aspects of the GST law and looks briefly at the underlying policy implications where relevant. It analyses related legal and taxation issues. The course concentrates on the Australian legislation although there is some mention of relevant overseas experience. The focus of the course will be to achieve a sound understanding of the principles of Australia's GST law. There will be an emphasis on day to day practical operational features - including the rulings. A module is devoted to the application of the GST and other indirect taxes to transactions involving real property.