LAW7262 - Goods and services tax: complex issues and planning
6 points, SCA Band 3, 0.125 EFTSL
Postgraduate Faculty of Law
Leader: Associate Professor John Glover
Not offered in 2008
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.
The course does not set out to provide complete coverage of the GST rules. It is deliberately selective and aims to provide students with:
Examination 50%+ essay 40%