Goods and Services Taxation Principles B

16 July 2012

The object of this unit is to broaden participants' existing knowledge of the Australian Goods and Services Tax, gained from studying Goods and Services Tax Principles A or from extensive experience in practice.

Goods and Services Taxation Principles B will examine the interpretation, operation, and administration of aspects of GST that are complex in theory and/or in practical application.

A detailed analysis of the law will take into account the policy objectives of the law and will be illustrated by reference to a range of commercial transactions, focussing on problems encountered in practice.

The following aspects of Australian GST are covered: entity and enterprise issues (the treatment of partnerships, trusts, and non-profit bodies; the special rules relating to GST groups, GST branches, and approved joint ventures; supplies of going concerns); the decreasing adjustment model for the taxation of insurance (Division 78); financial supplies (defining the boundaries of the input taxation; reduced credit acquisitions; related issues); GST and real property (taxable, input taxed, and GST-free supplies of real property; input taxed sales of residential premises and the exception for new residential premises; the margin scheme; supplies in return for development rights; real property and going concerns; input taxed residential rent, taxable commercial accommodation, and the treatment of long term occupation of commercial residential premises).

Coverage in any year may vary to take account of current issues, amendments to the law, and any relevant government consultations. Other issues that may be covered include: incapacitated entities; pre-incorporation expenses and amalgamations; CTP insurance (Division 79) and settlement sharing arrangements (Division 80); current topical issues and/or recent case law.

The unit will be taught by Andrew Sommer from Clayton Utz.

Andrew is an expert in indirect taxation, specialising in GST-related law and issues. Andrew has provided extensive advice on all aspects of the GST, from appropriate financing structures (including securitisation) and major projects to property dealings and commercial transactions.

He also advises on issues associated with a wide range of indirect taxes including income tax, payroll tax, fringe benefits tax and R&D tax incentives.


Semester 2 2012

Tuesday evenings, 6-8pm

Lecture Theatre 8

Sydney Law School

St James Campus (C13)

173-175 Phillip Street

Sydney NSW 2000


  • Assignment (35%)
  • 1 x Open Book Exam (65%)
  • A Research Essay may be undertaken in lieu of the exam subject to permission from the Unit Co-ordinator.

Goods & Services Tax Principles Bis available to study through the following Sydney Law School degree programmes:

· Master of Laws (LLM) or Graduate Diploma in Law (GradDipLaw)

· Master of Business Law (MBL)

· Master of Global Law (MGlobL)

· Master of Taxation (MTax) or Graduate Diploma in Taxation (GradDipTax)

Legal practitioners can count this unit of study towards Mandatory Continuing Legal Educaiton (MCLE) or Continuing Professional Development (CPD).

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

Candidates can elect to complete the assessment, claim the MCLE or CPD points and then count the unit towards a degree at a later stage.

Alternatively, candidates can elect not to complete the assessment but still claim the MCLE or CPD points.

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

Contact: Greg Sherington

Phone: +61 2 9351 0202

Email: 0b21240f1d2b4751132d390f471f2c0c191b3e5a344d16224f1c5e590f