Course

Principles of Goods and Services Tax Law - TABL5523

Faculty: UNSW Business School

School: School of Taxation and Business Law

Course Outline: TABL5523 Course Outline

Campus: Sydney

Career: Postgraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 0

Enrolment Requirements:

Restricted to student in Program 5231, 5540, 5740, 7321, 9200, 9210, 9231, 9255, 9257, 9260, 8428. Stream TABLBS9250, TABLDS9250,TABLIS9250. NOTE: Student in 5231,5740,8428,9200,9210,9231 must complete TABL5551orTABL5901 before enroling in this course.

Excluded: ATAX0323, ATAX0523, TABL3023, ATAX0623

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.

Description

The object of this course is to provide high level conceptual and analytical knowledge of GST appropriate to the practical requirements of business, legal and accounting advisers working with GST on a regular basis. This course works through most aspects of the GST law and looks briefly at the underlying policy implications in some areas of the law. It briefly analyses related legal and taxation issues. The course concentrates on the Australian legislation although there is some mention of relevant overseas experience. The focus of the course will be to achieve a sound understanding of the principles of Australia's GST law. There will be an emphasis on day to day practical operational features - including the rulings - which you must obtain separately. You will also need to stay up to date with relevant journal articles and any new rulings as the session progresses.

Recommended Prior Knowledge

TABL5522 Goods and Services Tax: Design and Structure is recommended prior to studying this course. Students without this prior knowledge may find that they need to take steps to ensure adequate understanding of the related area. Note: as some areas of tax law are interrelated in some courses, we recommend that students either have prior knowledge of the related area or study another course in that area concurrently.
Students in a lecture

Study Levels

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