This subject examines the goods and services tax (GST) and its effect on the Australian Tax System. It analyses overseas experience with other indirect tax systems and examines the basic principles of current indirect taxes in Australia and their practical implications. Besides looking at the implementation of the GST, the subject also looks at the flow on effect for existing taxes such as payroll tax, sales tax, land tax and stamp duty.

For detailed subject information see the GST and Other Indirect Taxes subject outline.

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