Goods and Services Tax (LAWS70031)
Graduate coursework level 7Points: 12.5On Campus (Parkville)
About this subject
Contact information
April
Teaching staff:
Angela Lee (Subject Coordinator)
Chris Sievers
For current student enquiries, contact the Law School Academic Support Office
Overview
| Availability(Quotas apply) | April |
|---|---|
| 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.
Indicative list of principal topics:
- 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.
- an 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: 4 March 2025
Eligibility and requirements
Prerequisites
None
Corequisites
None
Non-allowed subjects
None
Recommended background knowledge
Applicants without legal qualifications should note that subjects are taught at an advanced graduate level and requires a thorough background in common law. While efforts are made to meet the needs of students trained in other fields, teaching and assessment activities are designed to give an advanced and integrated understanding of the discipline of law for legal practitioners, learners and researchers.
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: 4 March 2025
Assessment
| Description | Timing | Percentage |
|---|---|---|
Class presentation
| During the teaching period | 10% |
Written assignment
| 2 Weeks after the end of teaching | 20% |
Take-home examination
| 16 - 19 May 2025 | 70% |
| Hurdle requirement: A minimum of 75% attendance is required. | Throughout the teaching period | N/A |
Last updated: 4 March 2025
Quotas apply to this subject
Dates & times
- April
Principal coordinator Angela Lee Coordinator Chris Sievers Mode of delivery On Campus (Parkville) Contact hours 34 Total time commitment 150 hours Pre teaching start date 12 March 2025 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 9 April 2025 to 15 April 2025 Last self-enrol date 17 March 2025 Census date 11 April 2025 Last date to withdraw without fail 23 May 2025 Assessment period ends 27 June 2025 April contact information
Teaching staff:
Angela Lee (Subject Coordinator)
Chris SieversFor current student enquiries, contact the Law School Academic Support Office
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
Please refer to the Melbourne Law Masters enrolment webpage for further information about re-enrolment, 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: 4 March 2025
Further information
- Texts
- Related Handbook entries
This subject contributes to the following:
Type Name Course Master of Commercial Law Course Master of Laws Course Specialist Certificate in Tax Course Master of Tax Course Graduate Diploma in Tax Course Graduate Diploma in Laws Course Juris Doctor - 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.
Please note Single Subject Studies via Community Access Program is not available to student visa holders or applicants
Entry requirements including prerequisites may apply. Please refer to the CAP applications page for further information.
Additional information for this subject
If subject coordinator approval is required, or for further information about Community Access Program study, please contact us
(enquiries for current students | enquiries for prospective students).
- Available to Study Abroad and/or Study Exchange Students
Last updated: 4 March 2025