GST - International Issues

5 June 2009

On 12 May 2009, the Government requested the Board of Taxation to undertake areview of the application of Australia's GST to cross‑border transactions.

The review will focus, in particular, on the participation of non‑residents in the GST regime, looking for improvements to the GST design to make it simpler, more efficient, and more effective while respecting the nature of GST as a multi‑stage value added tax on final private consumption in Australia.

At the same time, the Government announced that it would amend the treatment of domestic legs of international transport services.

If you want to understand more about the design of Australia's GST jurisdictional rules, how they compare with international practice, the reasons why the review is necessary, and the kinds of changes that might be considered, you might like to consider attending the intensive unit of study, GST - International Issues, which will be offered at Sydney Law School in October 2009.

The unit is available to study through the following Sydney Law School degree programmes:

Candidates can also enrol in the subject on a Legal Professional Development (LPD), Single Unit Enrolment or Cross-Institutional basis.

For further enquiries or to apply or enrol, please contact the Postgraduate Team.

Contact: Greg Sherington

Phone: +61 2 9351 0202

Email: 75231650621d0c094b5f29313f575a0e3c152c535e1f0031471b25