LAW7262

Goods and services tax: complex issues and planning

(LAW)

Associate Professor John Glover

6 points + Second semester + 2 hr seminar per week

Synopsis: Taught in partnership with ATAX at UNSW. Examines complex legal issues arising under GST legislation and the related law. Economic policy objectives leading to adoption of GST/VAT taxes around the world interrelated with Australian tax, with an emphasis on compliance and administration costs. GST, economics and the Australian Competition and Consumer Commission; 'Supply' and the classification of supplies; GST and real property; cross border issues; selected issues; GST and insurance.

Assessment: Examination 50%+ essay 40% + class participation 10%.