GST - International Issues (LAWS6891)

UNIT OF STUDY

The object of the unit is to broaden your existing knowledge of the international coverage of Australian Goods and Services Tax (GST) and to develop an understanding of the policies, detailed rules, and current practical problems involved in applying GST to cross-border transactions. The unit will consider the jurisdictional coverage of Australian GST, analysing in detail the complex issues that can arise in determining how GST applies to cross-border transactions. The unit will commence with an outline of the principles governing jurisdictional coverage: the destination principle and origin principles, and the use of proxies for determining the place of taxation. The unit will include a strong comparative element, situating the Australian rules within the framework of value added taxes around the world, and will explain where the Australian model differs from both the European and New Zealand models for determining the place of taxation. Topics covered will include: the 'connected with Australia' rules, considered separately for goods, real property, and 'things other than goods or real property'; the importation of goods and the interaction between the importation rules and the connected with Australia rules; the GST-free treatment of exports of goods and exports of 'things other than goods or real property'; the treatment of international travel, 'arranging for' services in relation to various GST-free supplies, and international mail; telecommunications supplies (both incoming and outgoing), including issues relating to phone cards, mobile roaming, inter-carrier charges, and the problems raised by the increasing use of VOIP; and the operation of the reverse charge provisions.

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Further unit of study information

Classes

May 7-9 & 12 (9-4) & May 13 (9-1)

Assessment

class participation (10%), class work/test (30%) and 2hr closed book exam (pre-released questions) (60%)

Faculty/department permission required?

No

Unit of study rules

Prerequisites and assumed knowledge

LAWS6214 or LAWS6814 (or equivalent knowledge)

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If you wish to undertake one or more units of study (subjects) for your own interest but not towards a degree, you may enrol in single units as a non-award student.

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Cross-institutional study

If you are from another Australian tertiary institution you may be permitted to underake cross-institutional study in one or more units of study at the University of Sydney.

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