|Year of offer||2019|
|Subject level||Graduate coursework Level 7|
|Fees||Subject EFTSL, Level, Discipline & Census Date|
This core tax subject will examine Australia’s Goods and Services Tax (GST). The subject identifies the core legislative features in Australia’s GST contained in the A New Tax System (Goods and Services Tax) Act 1999.
The subject includes:
- reference to the value-added tax systems in other jurisdictions such as the European Union, United Kingdom, New Zealand and Singapore; and
- 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 tax on household consumption expenditure 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, supplies to and from offshore, exemptions, the destination principle (exports and imports) and input tax relief.
- A legislative overview of the Australian GST treatment of the “difficult to tax” issues: real property and financial services.
Intended learning outcomes
A student who has successfully completed this subject will:
- Have an 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 Australia’s GST
- 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
Melbourne Law Masters Students: None
JD Students: Successful completion of the below subject:
|Code||Name||Teaching period||Credit Points|
|LAWS50046||Taxation Law and Policy||
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 Melbourne Law Masters welcomes applications from students with disabilities. The inherent academic requirements for study in the Melbourne Law Masters are:
- The ability to attend a minimum of 75% of classes and actively engage in the analysis and critique of complex materials and debate;
- The ability to read, analyse and comprehend complex written legal materials and complex interdisciplinary materials;
- The ability to clearly and independently communicate in writing a knowledge and application of legal principles and interdisciplinary materials and to critically evaluate these;
- The ability to clearly and independently communicate orally a knowledge and application of legal principles and interdisciplinary materials and critically evaluate these;
- The ability to work independently and as a part of a group;
- The ability to present orally and in writing legal analysis to a professional standard.
Students who feel their disability will inhibit them from meeting these inherent academic requirements are encouraged to contact Student Equity and Disability Support.
- Assignment (3,000 words) (30%) (29 May) and Take-home examination (5,000 - 6,000 words) (70%) (25 June - 1 July)
- Research paper (8,000 - 10,000 words) (100%) (31 July) on a topic approved by the subject coordinator
A minimum of 75% attendance is a hurdle requirement.
Quotas apply to this subject
Dates & times
Principal coordinator Michael Evans Mode of delivery On Campus — Parkville Contact hours 24-34 hours Total time commitment 150 hours Pre teaching start date 10 April 2019 Pre teaching requirements The 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 period 8 May 2019 to 14 May 2019 Last self-enrol date 29 March 2019 Census date 8 May 2019 Last date to withdraw without fail 21 June 2019 Assessment period ends 31 July 2019
May contact information
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.
Specialist materials will be made available free of charge from the Melbourne Law School prior to the pre-teaching period.
- Related Handbook entries
- Available through the Community Access Program
About the Community Access Program (CAP)
This subject is available through the Community Access Program (also called Single Subject Studies) which allows you to enrol in single subjects offered by the University of Melbourne, without the commitment required to complete a whole degree.
Entry requirements including prerequisites may apply. Please refer to the CAP applications page for further information.
Additional information for this subject
If required, please contact email@example.com for subject coordinator approval.
- Available to Study Abroad and/or Study Exchange Students
This subject is available to students studying at the University from eligible overseas institutions on exchange and study abroad. Students are required to satisfy any listed requirements, such as pre- and co-requisites, for enrolment in the subject.