LAWS6891 - GST - International Issues

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.

Session

Semester 1 Intensive
7-9 & 12, 13 May 2014

The timetable is subject to frequent changes. Please refer to the latest version of the Postgraduate Timetable.

Assessment

  • Classwork/Test (30%)
  • Class Participation (10%)
  • 1 x Exam (60%)

Prerequisite

LAWS6214 Goods & Services Taxation Principles or LAWS 6814 - Comparative Value Added Tax

Assumed Knowledge

Candidates are expected to have a good working knowledge of GST. Candidates who do not meet the pre-requisite requirements may be allowed to enrol in the course if they can demonstrate such knowledge from other studies or from experience in practice, subject to prior approval of the course co-ordinator.

Continuing Professional Development (CPD)

You can credit this unit towards Continuing Professional Development (CPD). Units of study that are part of Sydney Law School’s Postgraduate Program meet the necessary Mandatory Continuing Legal Education (MCLE) of the Law Society of New South Wales and the Continuing Professional Development (CPD) requirements of the New South Wales Bar Association. You may complete this unit of study by enrolling on a non-degree basis or on an audit basis only with no assessment via Single Unit Study.

Courses this unit is available in

Master of Laws | Graduate Diploma in Law | Master of Global Law | Master of Business Law | Master of International Taxation | Master of Taxation | Graduate Diploma in Taxation | Master of International Law | Master of International Business and Law | Graduate Diploma in International Law | Graduate Diploma in International Business Law