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 Goods and Services Tax: Design and Structure - ATAX0322
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Faculty: Faculty of Law
 
   
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.125 (more info)
 
 
Contact Hours per Week: 0
 
 
Enrolment Requirements:
 
 
Restricted to students enrolled in Program 5540
 
 
Fee Band: 1 (more info)
 
 
Further Information: See Class Timetable
 
  

Description

This course explores the conceptual and theoretical issues which have influenced how a GST/VAT finds implementation in practice around the world. Attention is given to how different goods and services are treated under the tax and how the tax is administered in practice. Issues such as the importance of planning by government and business for the successful operation of a GST and its compliance and administration costs are considered. Importantly, it explores conceptual issues arising during the transition from a tax like a Wholesale Sales Tax to a GST along with the management of the economic impact of introducing a GST.


Course Objectives

The objective of this course is to give a sound theoretical and practical understanding of the case for and operation of a GST, and provide an insight into:
  • why over 100 countries now have introduced a GST
  • the conceptual and theoretical superiority of a GST
  • the typical treatment of different goods and services under a GST
  • the practical problems associated with the transition towards the implementation of a GST, both for the taxpayer and tax administrator
  • the different ways in which a GST can be administered in practice, and
  • the broad economic and social impact of a GST.

Modes of Delivery

Flexible Learning

Assessment

Graduate Diploma in Advanced Taxation
Assignment 1 2000 words 20%
Assignment 2 2000 words 20%
Final Examination Open book 60%

Pass Requirements

  • 50 per cent or more of the total marks available in the course and
  • at least 40 per cent of the marks available for the final examination in the course.

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