Postgraduate - UnitLAW7262 - Goods and services tax

This unit entry is for students who completed this unit in 2013 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.

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6 points, SCA Band 3, 0.125 EFTSL

To find units available for enrolment in the current year, you must make sure you use the indexes and browse unit tool in the current edition of the Handbook.

Level	Postgraduate
Faculty	Faculty of Law
Offered	Not offered in 2013

Notes

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

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

Assessment

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

Chief examiner(s)

Ms Michelle Bennett

Contact hours

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