LAWS6891 - GST - International Issues

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Objectives

• Broaden your understanding of the international coverage of Australian GST and of the policies, detailed rules, and current practical problems involved in applying GST to cross-border transactions.
• Outline the principles governing jurisdictional coverage of a GST (the destination and origin principles) and the way GST/VAT laws use proxies to predict place of consumption.
• Situate Australian place of taxation rules in the framework of value added taxes around the world, highlighting similarities to and differences from other models.

Content

Connected with Australia rules; GST-free exports transport; GST on imported goods/‘services’; telecommunications supplies; imposition of GST on supplier, recipient, or resident agents; place of taxation model in the New Zealand and Australian GSTs and the European VAT; OECD work on Guidelines for consumption tax treatment of cross-border services; other international developments; options for reform. This unit includes a strong comparative element.

Session

Semester 2 Late Intensive
7-9 & 12-13 October 2009

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

Assessment

• Classwork (30%)
• Class Participation (10%)
• 1 x Exam (60%)

Courses this unit is available in

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