LAW7262 - Goods and services tax: complex issues and planning

Leader: Associate Professor John Glover

Offered

Not offered in 2008

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.

Objectives

The course does not set out to provide complete coverage of the GST rules. It is deliberately selective and aims to provide students with:

1. an overview of the structure of the Australian GST legislation:
2. knowledge of how difficult GST rules operate in a wide range of situations presented for analysis during the course:
3. an understanding of the economic policy behind the legislation and repeal of the Australian wholesale sales tax:
4. enhanced oral communication skills, through the presentation of legal concepts, rules and argument in an interactive seminar context;
5. independent capacity to resolve complex GST issues, entailing development of legal research, writing and reasoning.

Assessment

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