LAWS6214 - Goods & Services Taxation Principles

Objectives

• Understand the basic design, operation, compliance, administration, and working principles of the Australian goods and services tax (GST).
• Examine the main foundational principles of Australia’s GST and its operation in practice.
• Acquire an understanding of the policies underlying GST, a detailed knowledge of the technical workings of the basic Australian GST rules and procedures and an awareness of current practical problems involved in GST.

Content

Status of the taxable person, concepts of enterprise, and the obligation to register for GST; liability for tax on supplies - types of supply & limits on the concept of supply; consideration, including non-monetary consideration, nexus and value.

Session

Semester 1 Intensive
May 6-8 & 11-12 May 2009

The timetable is subject to frequent changes. Please refer to the latest version of the Postgraduate Timetable.

Assessment

• Classwork (30%)
• 1 x Exam or Research Essay (70%)

Courses this unit is available in

Master of Laws | Graduate Diploma in Law | Master of Business Law | Master of International Taxation | Master of Taxation | Graduate Diploma in Taxation