LAWS5238 Goods and Services Taxation
- 6 points
Availability Location Mode Non-standard teaching period UWA (Perth) Face to face
- 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.
- 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.
- 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
knowledge of tax law is helpful but not necessary
- Contact hours
- Students must attend every day of the intensive period, Tuesday 15 to Friday 18 October. Refer to the timetable website for further information.
- Unit Outline
- Non-standard teaching period [TS-N-4E_2019]
- 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.
- Books and other material wherever listed may be subject to change. Book lists relating to 'Preliminary reading', 'Recommended reading' and 'Textbooks' are, in most cases, available at the University Co-operative Bookshop (from early January) and appropriate administrative offices for students to consult. Where texts are listed in the unit description above, an asterisk (*) indicates that the book is available in paperback.