Singapore University of Social Sciences

TAX505 Goods and Services Tax equips the student with the knowledge of the legal basis of goods and services tax i.e. the Goods and Services Tax Act. It also equips the student with skills to answer questions that are new or novel. The student learns that taxation is grounded in the legal provisions of the Goods and Services Tax Act, and learns to be familiar with the structure of the Act, and how the Act should be interpreted and applied, as well as how it is applied. The student will be equipped to navigate the Goods and Services Tax Act and call upon the relevant case law to help interpret the Act when faced with unfamiliar or novel situations. The course is not a computational course.