UNSW Handbook Course - Goods and Services Tax: Design and Structure

Goods and Services Tax: Design and Structure - ATAX0422


	Faculty: Faculty of Law
	School: Australian School of Taxation
	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 Programs 9250 or 9260 or 9255
	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

Master of Taxation, Master of Applied Tax and Master of International Tax

Research Paper	5000 words	40%
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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