units

LAW7262

Faculty of Law

18 September 2017 20 April 2024
Monash University

Postgraduate - Unit

This unit entry is for students who completed this unit in 2012 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

print version

6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered, or view unit timetables.

LevelPostgraduate
FacultyFaculty of Law
OfferedNot offered in 2012

Notes

For postgraduate Law discontinuation dates, please see http://www.law.monash.edu.au/current-students/postgraduate/pg-disc-dates.html

Synopsis

This unit comprehensively examines the operation of Australia's goods and services tax (GST). It examines the key legislation, case law and rulings in the area and focuses on the concepts of taxable supplies, GST-free supplies and input taxed supplies. The way in which the GST law applies to a range of practical commercial arrangements, such as land transactions, sales of businesses, financial transactions and imports and exports is considered in detail. Historical, comparative and policy issues relating to GST are also canvassed.

Outcomes

Students who have completed this unit will have:

  1. a solid knowledge of GST legislation and case law
  2. a broad understanding of GST policy issues
  3. an appreciation of how the GST law applies to a range of practical situations
  4. an ability to research and resolve complex GST issues.

Assessment

Examination: 50%
Essay: 40%
Class participation: 10%

Contact hours

24 contact hours per semester (either intensive, semi-intensive or semester long, depending on the Faculty resources, timetabling and requirements)