This course provides a detailed analysis of the more difficult GST issues and areas. It focuses on the identification and classification of supplies against the background of complex commercial arrangements; the treatment of cross-border transactions; rules governing the financial and insurance sectors (and the design flaws inherent in these rules); supplies made in the course of the sale of businesses, and the application of anti-avoidance provisions. The overall aim of the course is to enhance your capacity to embark upon independent analyses of the hard GST questions, particularly those questions likely to arise at advanced practice levels. Recommended Prior Knowledge: Completion of ATAX0422 Goods and Services Tax: Design and Structure and ATAX0423 Principles of Goods and Services Tax.