The subject introduces students to the areas of excise law and administration relating to the taxation of certain products or processes that impact upon the environment. There is a particular focus on the differing types of approaches to the taxation of these products and processes through the excise system; including levies, off-sets, rebates and incentives, as well as other fiscal instruments such as emissions trading and product stewardship. The subject considers such contemporary issues as impact on local industry and consumers, development of environmental protection technology, and cross border issues.
Centre for Customs and Excise Studies
The following table summarises the assessment tasks for the online offering of CUS423 in Session 1 2019. Please note this is a guide only. Assessment tasks are regularly updated and can also differ to suit the mode of study (online or on campus).
The information contained in the CSU Handbook was accurate at the date of publication: October 2020. The University reserves the right to vary the information at any time without notice.