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Goods and Services Tax Principles (LAWS70031)

Graduate coursework level 7Points: 12.5On Campus (Parkville)

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Overview

Year of offer2018
Subject levelGraduate coursework Level 7
Subject codeLAWS70031
Campus
Parkville
Availability(Quotas apply)
May
FeesSubject EFTSL, Level, Discipline & Census Date

This core tax subject will examine the principles and policy aspects of a value-added tax (VAT) using Australia’s Goods and Services Tax (GST) as the primary example. The subject will also examine the GST or VAT principles in other jurisdictions such as the European Union, United Kingdom, Singapore, Malaysia and the Middle East, as relevant. The subject includes analysis of rulings and cases that are relevant to the operation of, and compliance with, Australia’s GST in practice.

Principal topics include:

  • Introduction to the GST: the objectives of a general tax on consumption and the design features and legislative scheme of Australia’s GST
  • GST’s ‘basic rules’ and the legislative building blocks contained in the GST law: the taxable person, consumption expenditure, tax value, registration, jurisdictional scope, exemptions, the destination principle, input tax relief, liabilities, attribution, returns and payments
  • Special issues: real property and financial intermediation
  • International aspects: obligation for non-residents to register, supplies by non-residents and the reverse charge and exports and imports of goods and services.

Intended learning outcomes

A student who has successfully completed this subject will:

  • Have an advanced and integrated understanding of the core elements of the international value added tax model
  • Be an engaged participant in debate regarding emerging and contemporary issues in value added tax
  • Have a sophisticated appreciation of the policy basis and legislative scheme of Australia’s goods and services tax (GST)
  • Have an advanced understanding of the legislation, rulings and cases that are relevant to the operation of and compliance with Australia’s GST in practice
  • Understand and apply an approach to analyse transactions of a complex nature and identify GST issues and outcomes arising from them
  • Have the cognitive and technical skills to generate critical and creative ideas relating to indirect taxes
  • Have the cognitive and technical skills to examine independently, research and analyse the existing legislative scheme, its application to commercial transactions and any proposals for reform
  • Be able to demonstrate autonomy, expert judgment and responsibility as a practitioner and learner in the field of Australia’s GST.

Eligibility and requirements

Prerequisites

Melbourne Law Masters Students: None

JD Students: Successful completion of the below subject:

Code Name Teaching period Credit Points
LAWS50046 Taxation Law and Policy
Semester 1
Semester 2
12.5

Corequisites

None

Non-allowed subjects

None

Recommended background knowledge

Applicants without legal qualifications should note that subjects are offered in the discipline of law at an advanced graduate level. While every effort will be made to meet the needs of students trained in other fields, concessions will not be made in the general level of instruction or assessment. Most subjects assume the knowledge usually acquired in a degree in law (LLB, JD or equivalent). Applicants should note that admission to some subjects in the Melbourne Law Masters will be dependent upon the individual applicant’s educational background and professional experience.

Core participation requirements

The University of Melbourne is committed to providing students with reasonable adjustments to assessment and participation under the Disability Standards for Education (2005), and the Assessment and Results Policy (MPF1326). Students are expected to meet the core participation requirements for their course. These can be viewed under Entry and Participation Requirements for the course outlines in the Handbook.

Further details on how to seek academic adjustments can be found on the Student Equity and Disability Support website: http://services.unimelb.edu.au/student-equity/home

Assessment

Additional details

  • Assignment (3,000 words) (30%) (13 June) and Take-home examination (5,000 - 6,000 words) (70%) (3 - 9 July)
    or
  • Research paper (8,000 - 10,000 words) (100%) (15 August) on a topic approved by the subject coordinator

A minimum of 75% attendance is a hurdle requirement.

Quotas apply to this subject

Dates & times

  • May
    Principal coordinatorMichael Evans
    Mode of deliveryOn Campus — Parkville
    Contact hours24-34 hours
    Total time commitment150 hours
    Pre teaching start date18 April 2018
    Pre teaching requirementsThe pre-teaching period commences four weeks before the subject commencement date. From this time, students are expected to access and review the Reading Guide that will be available from the LMS subject page and the subject materials provided by the subject coordinator, which will be available from Melbourne Law School. Refer to the Reading Guide for confirmation of which resources need to be read and what other preparation is required before the teaching period commences.
    Teaching period16 May 2018 to 22 May 2018
    Last self-enrol date31 March 2018
    Census date16 May 2018
    Last date to withdraw without fail 6 July 2018
    Assessment period ends15 August 2018

    May contact information

    Lecturer

    Mr Michael Evans, Coordinator

    Email: law-masters@unimelb.edu.au
    Phone: +61 3 8344 6190
    Website: law.unimelb.edu.au

Additional delivery details

This subject has a quota of 30 students.

Enrolment is on a first come, first served basis. Waitlists are maintained for subjects that are fully subscribed.

Students should note priority of places in subjects will be given as follows:

  • To currently enrolled Graduate Diploma and Masters students with a satisfactory record in their degree
  • To other students enrolling on a single subject basis, eg Community Access Program (CAP) students, cross-institutional study and cross-faculty study.

Please refer to the Melbourne Law Masters website for further information about the management of subject quotas and waitlists.

Further information

Last updated: 29 March 2019