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Handbooks Courses Units

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:

  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.


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

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