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Principles of Goods and Services Tax Law - ATAX0423

Course Outline: See below
Campus: ATAX Campus
Career: Postgraduate
Units of Credit: 6
EFTSL: 0.12500 (more info)
Indicative Contact Hours per Week: 0
Enrolment Requirements:
Restricted to students enrolled in Programs 9250 or 9260, 9255, 9200, 9210, 9230 or 5740 or 9257 or 9231 or 5231
Excluded: ATAX0323, ATAX0523, ATAX0623
CSS Contribution Charge:Band 3 (more info)
Further Information: See Class Timetable


The object of this course is to provide high level conceptual and analytical knowledge of GST appropriate to the practical requirements of business, legal and accounting advisers working with GST on a regular basis. This course works through most aspects of the GST law and looks briefly at the underlying policy implications in some areas of the law. It briefly analyses related legal and taxation issues. The course concentrates on the Australian legislation although there is some mention of relevant overseas experience. The focus of the course will be to achieve a sound understanding of the principles of Australia's GST law. There will be an emphasis on day to day practical operational features - including the rulings - which you must obtain separately. You will also need to stay up to date with relevant journal articles and any new rulings as the session progresses.

Recommended Prior Knowledge

ATAX0422 GST Design and Structure

Students without this prior knowledge may find that they need to take steps to ensure adequate understanding of the related area. Note: as some area of tax law are interrelated in some courses, we recommend that students either have prior knowledge of the related area or study another course in that area concurrently.

Course Objectives

On completion of this course, students should be able to:
  • Identify the basic elements of the GST and how it operates
  • Explain how the basic building blocks for the GST fit together
  • Define key GST concepts such as supply, acquisition, carrying on an enterprise and input tax credits
  • Determine the GST payable on supplies and whether input tax credits can be claimed
  • Recall the major 'exemptions' from GST and understand the nature of, and conceptual differences, between 'GST-free' and 'input taxed'
  • Identify the complexities of input taxation and reduced credit acquisitions - including how the finance sector is affected
  • Explain the nature of apportionment and its inevitable key role in GST record-keeping and reporting
  • Outline and criticise the general anti-avoidance provisions in the GST legislation
  • Locate, interpret and critically analyse GST Rulings, Determinations and other official Tax Office positions relevant to GST

Main Topics

  • Introduction to the GST law
  • Input tax credits
  • Payment of GST
  • Exemptions
  • Special rules relating to corporate and commercial activity


1 Research Paper
1 Exam

Course Texts

There is no prescribed textbook for this course. Relevant readings will be provided in the Study Materials.

Refer to Course Profile supplied by Lecturer.

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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.