77900 Goods and Services Tax

Requisite(s): 60 credit points of completed study in C04148 Master of Law and Legal Practice AND 70516 Equity and Trusts

These requisites may not apply to students in certain courses. See access conditions.

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.