UNSW Handbook Course - Goods and Services Tax: Complex Issues and Planning

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.

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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.