The course works through all aspects of the GST law and looks briefly at the underlying policy implications of each area of the law. The object of this course is to provide conceptual and analytical knowledge of GST appropriate for the practical requirements of business, legal and accounting advisers working with GST on a regular basis. The course explores complex legislative and policy structures so that we acquire expert knowledge of what the law is meant to do, what it actually does and where problems arise. Recommended prior knowledge: Completion of ATAX0422 Goods and Services Tax: Design and Structure.