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Goods and Services Tax (LAWS70031)
Graduate coursework level 7Points: 12.5On Campus (Parkville)
To learn more, visit 2023 Course and subject delivery.
About this subject
- Overview
- Eligibility and requirements
- Assessment
- Dates and times
- Further information
- Timetable(opens in new window)
Contact information
May
Lecturers
Angela Lee (Coordinator)
Chris Sievers
Email: law-masters@unimelb.edu.au
Phone: 13 MELB (13 6352), International: +(61 3) 9035 5511
Website: law.unimelb.edu.au
Overview
Availability(Quotas apply) | May |
---|---|
Fees | Look up fees |
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.
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; and
- a legislative overview of the Australian GST treatment of the “difficult to tax” issues: real property and financial services.
The subject also includes:
- analysis of rulings and cases that are relevant to the operation of, and compliance with, Australia’s GST in practice; and
- reference to the value-added tax systems in other jurisdictions such as the European Union, United Kingdom, New Zealand and Singapore.
Intended learning outcomes
A student who has successfully completed this subject should be able to:
- Interrogate and defend arguments in the debate regarding emerging and contemporary issues in value added tax
- Analyse and explain the policy basis and legislative scheme of Australia's goods and services tax (GST)
- Discuss rulings and cases that are relevant to the operation of and compliance with Australia's GST in practice
- Apply an approach to analyse transactions of a complex nature and identify GST issues and outcomes arising from them
- Generate critical and creative ideas and any proposals for reform relating to Australia's GST
- Explain the core elements of the international value added tax model.
Last updated: 31 January 2024
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: 31 January 2024
Assessment
Description | Timing | Percentage |
---|---|---|
Class Presentation
| During the teaching period | 10% |
Written Assignment
| 7 June 2023 | 20% |
Take-home examination
| 14 - 17 July 2023 | 70% |
Hurdle requirement: A minimum of 75% attendance is required. | Throughout the teaching period | N/A |
Last updated: 31 January 2024
Quotas apply to this subject
Dates & times
- May
Principal coordinator Angela Lee Coordinator Chris Sievers Mode of delivery On Campus (Parkville) Contact hours Total time commitment 150 hours Pre teaching start date 19 April 2023 Pre teaching requirements Please refer to the Reading Guide on the LMS subject page for confirmation of which resources need to be read and what other preparation is required before the teaching period commences. Teaching period 17 May 2023 to 23 May 2023 Last self-enrol date 24 April 2023 Census date 18 May 2023 Last date to withdraw without fail 16 June 2023 Assessment period ends 17 July 2023 May contact information
Lecturers
Angela Lee (Coordinator)
Chris SieversEmail: law-masters@unimelb.edu.au
Phone: 13 MELB (13 6352), International: +(61 3) 9035 5511
Website: law.unimelb.edu.au
What do these dates mean
Visit this webpage to find out about these key dates, including how they impact on:
- Your tuition fees, academic transcript and statements.
- And for Commonwealth Supported students, your:
- Student Learning Entitlement. This applies to all students enrolled in a Commonwealth Supported Place (CSP).
Subjects withdrawn after the census date (including up to the ‘last day to withdraw without fail’) count toward the Student Learning Entitlement.
Additional delivery details
This subject has a quota of 30 students.
Enrolment is on a 'first in' basis. Waitlists are maintained for subjects that are fully subscribed.
Students should note priority of waitlisted 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.
Melbourne Law School may reserve places in a subject for incoming international cohorts or where a subject is core to a specialisation with limited alternate options.
Last updated: 31 January 2024
Further information
- Texts
Prescribed texts
Specialist materials will be made available via the LMS in the pre-teaching period.
- Related Handbook entries
This subject contributes to the following:
Type Name Course Master of Commercial Law Course Master of Laws Course Graduate Diploma in Legal Studies Course Juris Doctor Course Graduate Diploma in Tax Course Master of Tax - 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-masters@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: 31 January 2024