Studying online

There are now 2 possible online modes for units:

Units with modes Online timetabled and Online flexible are available for any student to self-enrol and study online.

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Unit Overview


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 and a comparative study of how other VAT systems around the globe, particularly in Asia and Europe, address issues encountered in the GST.

6 points
(see Timetable)
Non-standard teaching periodUWA (Perth)Face to face

Students are able to (1) demonstrate a thorough understanding of Australian law in relation to the taxation of goods and services; (2) understand differences and similarities between GST and VAT systems around the world; (3) be able to analyse and apply the core concepts of the GST law; (4) critically evaluate GST consequences of a variety of complex transactions and scenarios including those involving property; (5) be able to analyse the operation of GST in relation to international transactions; (6) critically evaluate core policy issues and debates in relation to the imposition and design of a GST; (7) critically compare the merits and difficulties with different responses in global GST and VAT systems to issues arising in the application of the tax; (8) 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; (9) effectively communicate, both in writing and orally, their analyses and conclusions in relation to Australian GST; and (10) organise their work effectively and work autonomously, and reflect upon and use feedback.


Indicative assessments in this unit are as follows: (1) research presentation and (2) research assignment. Further information is available in the unit outline.

Student may be offered supplementary assessment in this unit if they meet the eligibility criteria.

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
June Intensive 10-13 June 2024. Attendance compulsory. 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.
  • Contact hours provide an indication of the type and extent of in-class activities this unit may contain. The total amount of student work (including contact hours, assessment time, and self-study) will approximate 150 hours per 6 credit points.