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Goods and Services Tax (LAWS70031)

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

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Overview

Availability(Quotas apply)
September
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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.

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

DescriptionTimingPercentage

Class presentation

  • 5 minutes
During the teaching period10%

Written assignment

  • 1000-2000 words
25 September 202420%

Take-home examination

  • 4000-5000 words
11 - 14 October 202470%
Hurdle requirement: A minimum of 75% attendance is required.Throughout the teaching periodN/A

Last updated: 31 January 2024

Quotas apply to this subject

Dates & times

  • September
    Principal coordinatorAngela Lee
    CoordinatorChris Sievers
    Mode of deliveryOn Campus (Parkville)
    Contact hours
    Total time commitment150 hours
    Pre teaching start date 7 August 2024
    Pre teaching requirementsPlease 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 4 September 2024 to 10 September 2024
    Last self-enrol date12 August 2024
    Census date 5 September 2024
    Last date to withdraw without fail20 September 2024
    Assessment period ends14 October 2024

    September contact information

    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

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:

    TypeName
    CourseMaster of Commercial Law
    CourseMaster of Laws
    CourseGraduate Diploma in Tax
    CourseJuris Doctor
    CourseMaster of Tax
  • Links to additional information

    law.unimelb.edu.au

  • 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