LAWS5238 Goods and Services Taxation

Credit
6 points
Offering
(see Timetable)

If this unit does not have an online alternative, then students who are presently unable to enter Western Australia and whose studies would be delayed by an inability to complete this unit, should contact the unit coordinator (details given on this page) to ascertain, on an individual case-by-case basis, if alternate arrangements can be made to support their study in this unit.

AvailabilityLocationMode
Non-standard teaching periodUWA (Perth)Face to face Predominantly face-to-face. On campus attendance required to complete this unit. May have accompanying resources online.
Content
This unit provides an intensive study of Australia's GST law including its current scope and application to domestic supplies, exports and imports of goods and services.
Outcomes
Students are able to (1) demonstrate a thorough understanding of Australian law in relation to the taxation of goods and services; (2) analyse and apply the core concepts of the GST law; (3) critically evaluate GST consequences of a variety of complex transactions and scenarios including those involving property; (4) analyse the operation of GST in relation to international transactions; (5) critically evaluate core policy issues and debates in relation to the imposition and design of a GST; (6) use appropriate research methods to answer complex questions in relation to Australian GST, and find, understand and apply a wide range of legal and academic sources to Australian GST issues; (7) effectively communicate, both in writing and orally, their analyses and conclusions in relation to Australian GST; and (8) organise their work effectively and work autonomously, and reflect upon and use feedback.
Assessment
Indicative assessments in this unit are as follows: (1) research presentation and (2) research assignment. Further information is available in the unit outline.

Supplementary assessment is not available in this unit.
Unit Coordinator(s)
Professor Rick Krever
Unit rules
Advisable prior study:
Previous study or knowledge of tax law is helpful but not necessary
Contact hours
Students must attend every day of the intensive period 22-25 June. Refer to the timetable website for further information.
  • The availability of units in Semester 1, 2, etc. was correct at the time of publication but may be subject to change.
  • All students are responsible for identifying when they need assistance to improve their academic learning, research, English language and numeracy skills; seeking out the services and resources available to help them; and applying what they learn. Students are encouraged to register for free online support through GETSmart; to help themselves to the extensive range of resources on UWA's STUDYSmarter website; and to participate in WRITESmart and (ma+hs)Smart drop-ins and workshops.
  • Unit readings, including any essential textbooks, are listed in the unit outline for each unit, one week prior the commencement of study. The unit outline will be available via the LMS and the UWA Handbook one week prior the commencement of study. Reading lists and essential textbooks are subject to change each semester. Information on essential textbooks will also be made available on the Essential Textbooks. This website is updated regularly in the lead up to semester so content may change. It is recommended that students purchase essential textbooks for convenience due to the frequency with which they will be required during the unit. A limited number of textbooks will be made available from the Library in print and will also be made available online wherever possible. Essential textbooks can be purchased from the commercial vendors to secure the best deal. The Student Guild can provide assistance on where to purchase books if required. Books can be purchased second hand at the Guild Secondhand bookshop (second floor, Guild Village), which is located on campus.