The course canvasses some basic principles and associated legal issues and issues relating to matters such as administration, liability, supply, taxable supply, GST-free supplies, input tax credits, bad debts, anti-avoidance and comparable jurisdictions.
1. LLB students require a minimum weighted average mark (WAM) of 65 per cent to do this subject, calculated as SUM (credit points x mark)/total credit points. This requirement may be reviewed in the future. If a student enrols with a WAM below 65 per cent they will be withdrawn from the subject after the last date to add a subject and consequently will not be able to enrol in an alternative subject in that semester.