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Goods and Services Tax (LAWS70031)
Graduate coursework level 7Points: 12.5Not available in 2020
For information about the University’s phased return to campus and in-person activity in Winter and Semester 2, please refer to the on-campus subjects page.
Please refer to the LMS for up-to-date subject information, including assessment and participation requirements, for subjects being offered in 2020.
Overview
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This 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.
Last updated: 3 November 2022
Eligibility and requirements
Prerequisites
None
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.
Inherent requirements (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
Last updated: 3 November 2022
Assessment
Due to the impact of COVID-19, assessment may differ from that published in the Handbook. Students are reminded to check the subject assessment requirements published in the subject outline on the LMS
Description | Timing | Percentage |
---|---|---|
Option 1, Part 1: Assignment
| 3 June | 30% |
Option 1, Part 2: Take-home examination
| 19 - 22 June | 70% |
Option 2: Research paper on a topic approved by the subject coordinator
| 5 August | 100% |
Hurdle requirement: A minimum of 75% attendance | Throughout the teaching period | N/A |
Additional details
Note: Students must choose assessment from the options listed above. If an option contains parts, all parts must be completed if that option is chosen.
Last updated: 3 November 2022
Quotas apply to this subject
Dates & times
Not available in 2020
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.
Last updated: 3 November 2022
Further information
- Texts
Prescribed texts
Specialist materials will be made available free of charge from Melbourne Law School prior to the pre-teaching period.
- Related Handbook entries
This subject contributes to the following:
Type Name Course Juris Doctor Course Master of Commercial Law Course Graduate Diploma in Tax Course Graduate Diploma in Legal Studies Course Master of Tax Course Master of Laws - Links to additional information
- 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 law-admissions@unimelb.edu.au 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.
Last updated: 3 November 2022