Goods and Services Tax: Complex Issues and Planning - ATAX0424
 
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 provides a detailed analysis of the more difficult GST issues and areas. It focuses on the identification and classification of supplies against the background of complex commercial arrangements; the treatment of cross-border transactions; rules governing the financial and insurance sectors (and the design flaws inherent in these rules); supplies made in the course of the sale of businesses, and the application of anti-avoidance provisions. The overall aim of the course is to enhance your capacity to embark upon independent analyses of the hard GST questions, particularly those questions likely to arise at advanced practice levels.

Recommended Prior Knowledge
ATAX0322/0422/0522 GST: Design and Structure
ATAX0323/0423/0523 Principles of GST Law
Or Equivalent


Course Objectives


The course aims to assist students to develop:
  • knowledge of the difficult GST rules, in the sense of knowing their content, the rationale behind them, and the extent to which they achieve the drafters' apparent objectives
  • a practical understanding of how the rules operate when applied to a wide range of specific situations, presented for analysis during the course
  • an independent capacity to resolve complex GST issues on and after completion of the course.

Modes of Delivery


Flexible Learning

Assessment


Master of Taxation, Master of Applied Tax, 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.