Description: An advanced study of Goods and Services Tax. Provides both a theoretical background and high level of technical knowledge of the GST Act 1985. Comparisons with other indirect taxes and overseas variations of GST (notably Australian GST and UK VAT) provide a deeper understanding of the policy behind the New Zealand GST regime. Major topics include taxable activities, input tax, output tax, registration, adjustments, taxable supplies, timing and the GST anti-avoidance provisions.