The University of New South Wales

go to UNSW home page

Postgraduate Handbook

PRINT THIS PAGE
Goods and Services Tax: Complex Issues and Planning - ATAX0424
Library

 
Faculty: Faculty of Law
 
 
School:  Australian School of Taxation
 
 
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 or 9255
 
 
Excluded: ATAX0324, ATAX0524
 
 
Fee Band: 1 (more info)
 
 
Further Information: See Class Timetable
 
 

Description

This course provides Atax's most detailed analysis of complex legal and tax-based issues that arise under the GST and related law. The focus of the course is a close conceptual and legal analysis of complex GST issues with a view to both fully understanding the issues and to ensuring that business and government sectors alike, plan strategically for the best tax outcomes under the GST. The object of this course is to create tax practitioners who possess the highest order specialist GST knowledge and for GST specialists to hone existing knowledge.


Recommended Prior Knowledge

None

Course Objectives

The course does not set out to provide a complete coverage of the GST rules. It is deliberately selective, focussing on the difficult issues. It aims to assist you in achieving three things:
  • 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
  • Above all, an independent capacity to resolve complex GST issues on and after completion of the course

Main Topics

  • 'Supply' and the classification of supplies
  • Cross-border issues and GST
  • Financial supplies
  • GST and insurance
  • Property transactions
  • Planning

Assessment

1 research paper
1 exam

Course Texts

Prescribed
There is no prescribed textbook for this course.

Acts
You must purchase or have access to the following publications:
  • A New Tax System (Goods and Services Tax) Act 1999
  • A New Tax System (Goods and Services Tax) Regulations 1999
  • A New Tax System (Goods and Services Tax Transition) Act 1999
  • Ongoing relevant Bills and legislation amendments
  • Explanatory Memoranda
You will also need access to:
  • Income Tax Assessment Act 1936
  • Taxation Administration Act 1953
Citation and Style Guides
The following is a selection of acceptable citation and style guides, which you may use as the basis for your written work. You must purchase or have access to one of the following publications:
  • Rozenberg P, Australian guide to uniform legal citation (Sydney: Lawbook Co, 2nd ed, 2003)
  • Stuhmcke A, Legal referencing (Sydney: Butterworths, 3rd ed, 2005)
  • Australian guide to legal citation (Melbourne University Law Review Association, 2nd ed, 2002) - Available from http://mulr.law.unimelb.edu.au/aglc.asp
Recommended
Below is a list of further references that you may find useful in this course. Purchase of recommended references is not compulsory.
  • Chiert G, GST: Insurance and Financial Service (Sydney: ATP, 2002)
  • McMahon P & McIntyre A, GST and the Financial Markets (CCH, 2001)

URL for this page:

© 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.