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Goods and Services Tax: Design and Structure - ATAX0322
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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 Program 5540
 
 
Excluded: ATAX0422, ATAX0522, ATAX0622
 
 
Fee Band: 1 (more info)
 
 
Further Information: See Class Timetable
 
 

Description

This course explores the economic and policy issues which underlie and drive GST. It tests these policy issues against critical selected aspects of Australia's and other GST legislative frameworks. The course analyses administration and compliance costs and the importance of planning, by government and business, for the successful operation of a GST. Importantly, it also explores conceptual issues arising in the transition from a tax like a wholesale sales tax to a GST. The focus of the course is a full overview of all aspects of the theoretical concepts that underlie a GST. The objective of this course is to provide sound conceptual and analytical knowledge of GST, which will be valuable for tax practitioners and essential for those involved in administration and development of the GST.


Recommended Prior Knowledge

None

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. This course is generic in approach and does not seek to elaborate on the GST in any single country. Rather, the course is designed to provide an understanding of the theoretical issues associated with the case for a GST, the problems involved in implementing and administering a GST, along with the politics and economics of moving to such a tax.

More specifically, this course provides 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
  • The broad economic and social impact of a GST

Main Topics

  • A survey of consumption taxes
  • Theory of GST
  • GST rates and base
  • GST rules
  • GST administration and compliance
  • Transitional issues
  • Economic and distributional issues

Assessment

2 Assignments
1 Exam

Course Texts

Prescribed
Tait AA, Value Added Tax: International Practice and Problems (Washington, DC: International Monetary Fund, 1988)

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
Ebril L, Keen M, Bodin J and Summers V, The Modern VAT (Washington, DC: IMF, 2001)

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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.