Goods and Services Tax: Design and Structure - TABL5522

Faculty: UNSW Business School

School: School of Taxation and Business Law

Course Outline: TABL5522 Course Outline

Campus: Sydney

Career: Postgraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 0

Enrolment Requirements:

Enrolled in programs 5231, 5740, 8428, 9200, 9210, 9231 and completed TABL5551 or TABL5901 or equivalent; OR enrolled in programs 5540, 9255, 9257, or 9260; OR in streams TABLBS9250, TABLDS9250, TABLES9250.

Equivalent: ATAX0422

Excluded: ATAX0322, ATAX0522, TABL3022, ATAX0622

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.


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.
female student in class

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