Outline

Overview

This unit introduces the key concepts that underpin the Australian GST, the policies underlying the tax, and the way those policies are (or are not) reflected in the design of the GST law. The aim is to give participants a working knowledge of the operation of the GST law and an awareness of the practical problems encountered in practice, informed by an understanding of the way in which the law is intended to operate. The unit will commence with an examination of the basic design features of value added taxes in general and of Australia's GST in particular. It will then examine the core elements of the GST law, including: the taxpayer (entities, enterprise, and the obligation to register for GST), the liability for tax on supplies made for consideration; the value of taxable supplies and the amount of GST payable on supplies; the entitlement to input tax credits and the range of subsequent adjustments that may be required; attributing GST and input tax credits to tax periods; adjustments for adjustment events; basic principles of GST-free and input taxed supplies (including an introduction to the treatment of real property transactions financial supplies); basic cross-border issues, including the treatment of imports and exports.

Unit details and rules

Academic unit	Law
Credit points	6
Prerequisites ?	None
Corequisites ?	None
Prohibitions ?	None
Assumed knowledge ?	It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.
Available to study abroad and exchange students	No

Teaching staff

Coordinator	Rebecca Millar, rebecca.millar@sydney.edu.au
Lecturer(s)	Rebecca Millar, rebecca.millar@sydney.edu.au

Type	Description	Weight	Due	Length
Assignment	Research essay in lieu of exam Research essay	0%	Formal exam period	7,000 words
Outcomes assessed:
Participation	Class participation Class participation	10%	Week 03	N/A
Outcomes assessed:
Assignment	Written Assessment Written assessment	25%	Week 03	2500-3000 words
Outcomes assessed:
Final exam	Final exam Online Examination	65%	Week 11 Due date: 17 May 2020 at 17:00	2.5 hours
Outcomes assessed:

Assessment summary

Written assessment: Students must prepare a written assessment on a topic/topics to be discussed in one of the 13 seminars. Marks for this assessment will be based primarily on the written answer but will also take account of the student’s contributions to the class discussion of the questions. This component contributes to 25% of the final grade and is not optional.
Class participation: A mark will be given for participation in classes. To encourage participation, all students will be allocated specific questions relating to topics for class discussion; no written answers are required. Contributions to all classes will be assessed, not only the responses to allocated questions. This component contributes 10% of the final grade.
Final exam: The exam will be a take-home exam, which will be released 5 pm on Friday 15 May and will be due at 5 pm on Sunday 17 May. The final exam will contribute 65% to the final grade, unless the student has opted to submit a research essay.
Research essay: Students may be permitted to submit a research essay in lieu of the final exam. Prior approval from your lecturer is required and is not guaranteed. LLM students given permission to undertake a research essay may do so as their required Capstone experience. If chosen, this component will contribute 65% to the final grade.

A student must make a satisfactory attempt at all assessment tasks in order to pass this unit. Detailed information for each assessment can be found on Canvas.

Assessment criteria

The University awards common result grades, set out in the Coursework Policy 2014 (Schedule 1).

As a general guide, a high distinction indicates work of an exceptional standard, a distinction a very high standard, a credit a good standard, and a pass an acceptable standard.

Classwork – written

Absent Fail

Student did not submit the assessment or did not make a satisfactory attempt at all assessment tasks set out for the Unit of Study.

Fail (Below 50%): Doesn’t appropriately address the question.

Content of answer is inappropriate or irrelevant.
Student has effectively not attempted to answer the question.
Fails to identify the main issues.
Displays significant errors in understanding the law.
Few or no identifiable arguments are made.
Difficult or impossible to understand.

Pass (50-64%): Attempts to answer the question.

Identifies the some or all of the main issues.
Shows a basic understanding of the relevant legal principles.
Describes material (cases, legislation, etc) relevant to the question but does not link the description to the question asked.
Little independent analysis and largely superficial.
Displays no deep engagement with the question.
Displays adequate expression.

Credit (65-74%): Mostly covers the relevant issues.

Identifies the main issues and covers them fairly well.
Contains few significant errors.
Evidence of independent thought and analysis.
Demonstrates a thorough reading of the reference materials & identifies their relevance.
Includes, where relevant, a concise distillation of the case law and/or rulings.
Engages, where relevant, with the main policy principles relevant to the area.
Makes some attempt to critically engage with the issues raised.
Has a clear structure and reasonably clear expression.

Distinction (75-84%): Thorough answer that significantly covers the relevant issues.

Identifies the main issues and some or all of the subsidiary issues (if any).
Contains few or no significant errors; any errors do not substantially invalidate the answer.
Contains a clear and well-articulated statement of the relevant principles, laws, and issues.
Demonstrates extensive reading and understanding of the reference materials, and uses the knowledge gained therefrom to support logical and coherent arguments in relation to the issues.
Where relevant, achieves a critical engagement with the topic and an evaluative approach and appropriately situates the issues within the policy framework of the law.
Generally clear and well expressed in content, structure, and arguments.

High Distinction (85%+): Completely addresses the issues in an original or unanticipated way.

All aspects are very well executed.
Identifies all the relevant issues, including subsidiary issues.
Contains no significant errors.
Displays a thorough and complex understanding of the law and policy.
Where relevant, contains striking originality of approach or analysis.
Demonstrates exhaustive reading and understanding of the reference materials, and uses the knowledge gained therefrom to support logical and coherent arguments in relation to the issues.
Exceptionally well written.
Otherwise exceptional in some way.

Class participation

Class participation will be graded using the same criteria as written work, replacing any references to written work with references to oral presentations. You will be given the opportunity to self-assess your participation using the statements below to get a sense of the mark. Your assessment may be used by the lecturer in determining the grade awarded but will be in no way binding. Self-assessment criteria are set out below.

Fail (Below 50%): No effort &/or poor attendance

I didn’t meet the 70% required class attendance.
I had a lot going on and I didn’t read the questions in the Reading Guide before class.
I expected to get what I needed to know from the class or my fellow students.
My classmates were dumb and I didn’t find it useful listening to their contributions.
I didn’t turn up to the classes in which I had been allocated specific questions.
I read my allocated questions and briefly thought about the answer but didn’t read any of the reference materials.
I relied on notes from a former student who did this course before me.
I made little or no contribution to class discussion.
During class, it was clear that I had a poor understanding of the issues.

Pass (50-64%): Quiet but adequate participation

I went to all/most classes and contributed sometimes.
I read the course outline before class.
I tried to do some of the reading, but I generally didn’t get far into the list.
I listened to what others were saying but only occasionally contributed my own ideas.
I read my set questions but I didn’t read the associated reference materials.
I relied on commercial summaries of cases and/or the legislation.
I accepted the Commissioner’s interpretations of the law without question.
My contributions reflected a basic understanding of the issues.

Credit (65-74%): Good attendance and made an effort to participate

I went to all/most classes and contributed when I could.
I read the course outline and the relevant legislation before class.
I found it really hard to participate in front of the whole class but I tried my best.
I co-operated with others in discussion.
I read all the references for my allocated questions and worked out what I thought the answer was.
My class contributions were concise, accurate, and usually on point, indicating a solid understanding of the topic.

Distinction (75-84%): Well prepared and thoughtful contributions

I was almost always in class and I prepared for most sessions.
I listened and encouraged discussion in my questions and interactions.
My contributions were related to the subject and not off the topic.
My contributions were informed by the readings.
I read the Reading Guide, the main readings, and some of the other readings.
For my allocated topics, I read and prepared my own summaries of the reference materials and thought hard about different possible approaches to answering the question.
My contributions to class discussion indicated a sophisticated understanding of the topic.
I read and understood the ramifications of the reading materials.

High Distinction (85% +): Dedicated student with high preparation and input

I really worked hard to be prepared for this course.
I thought a lot about the readings and formulated my own views in advance.
I co-operated well with other students to build a positive framework for discussion.
Even though I seemed to be working harder than most people in the class, I tried not to dominate the discussion.
For my allocated topics, I read and prepared my own summaries of the reference materials and thought hard about different possible approaches to answering the question. Sometimes, I independently searched for additional materials.
My contributions to class discussion indicated a sophisticated understanding of the topic.
I read and understood the ramifications of the reading materials.
I brought ideas and questions to the class that were new to the lecturer and stimulated class discussion.

Research Essay

Fail (Below 50%): Doesn’t appropriately address the question.

Poor topic choice or poor adherence to the agreed topic.
Content is inappropriate, irrelevant, or insufficiently connected to the subject matter of the unit of study.
Student has effectively not attempted to address the topic.
Fails to identify the main issues relevant to the topic.
Displays significant errors in understanding the law.
Few or no identifiable arguments are made.
Little or no evidence of independent research and/or poor choice of research materials.
Largely descriptive with little or no attempt to use the student’s own words.
Poor adherence to appropriate referencing and citation guidelines.
Difficult or impossible to understand.
Poor grammar, expression, or structure.

Pass (50-64%): Attempts to answer the question.

Topic choice leaves little scope for real research/student fails to come to grips with the agreed topic.
Identifies the main issues but not the complexities.
Shows a basic understanding of the relevant legal principles, issues, and policies.
Describes material (cases, legislation, etc) relevant to the topic but does not link the description to the topic.
Little independent analysis and largely superficial.
A tendency to paraphrase.
A tendency to assert positions rather than to analyse, evaluate, and justify conclusions.
Displays no deep engagement with the topic.
Some evidence of proper research but a tendency to rely on internet search engines and/or the unit of study reading guide.
Basic adherence to appropriate referencing and citation guidelines.
Displays adequate expression.

Credit (65-74%): Mostly covers the relevant issues.

Good topic choice and student makes a solid effort to deal with the topic.
Identifies the main issues and covers them fairly well.
Contains few significant errors; any errors do not substantially invalidate the answer.
Evidence of independent research and a reasonable choice of reference materials.
Some evidence of independent thought and analysis.
Demonstrates a thorough reading of the research materials & identifies their relevance.
Includes, where relevant, a concise distillation of case law, rulings, legislation, scholarly articles, and/or policy papers relevant to the topic.
Engages, where relevant, with the main policy principles relevant to the area.
Makes some attempt to critically engage with the issues raised.
Has a clear structure and reasonably clear expression.

Distinction (75-84%): Thorough answer that significantly covers the relevant issues.

Excellent topic choice and student focuses on the topic.
Identifies all relevant issues.
Contains few or no significant errors; any errors do not substantially invalidate the answer.
Demonstrates extensive independent research and an excellent choice of reference materials.
Contains a clear and well-articulated statement of the relevant principles, laws, rulings, scholarly articles, and policy papers, and issues.
Clear evidence of independent thought and analysis.
Demonstrates a thorough reading and understanding of the research materials and uses the knowledge gained from the materials to support logical and coherent arguments.
Where relevant, achieves a critical engagement with the topic and an evaluative approach and appropriately situates the issues within the policy framework of the law.
Generally well expressed in content and structure, and clearly sets out the legal basis that supports the arguments made.
The overall paper is a coherent whole, expressed in the student’s own words.

High Distinction (85%+): Completely addresses the issues in an original or unanticipated way.

As for Distinction but also:

Contains, where relevant, striking originality of approach or analysis.
Demonstrates exhaustive research and reading of relevant research materials.
Demonstrates a sophisticated and complex understanding of the topic.
Exceptionally well written.
Otherwise exceptional in some way.

Final exam

The final exam will include more than one type of question. The questions may be problem-based, policy based, or require case analysis (including comparative case analysis). It will be graded along similar lines to the written classwork and research essay, though without the same expectations regarding referencing and extensive research. You are nonetheless expected to display in exams that you have read and understood the materials prescribed for the course.

For more information see guide to grades.

Late submission

In accordance with University policy, these penalties apply when written work is submitted after 11:59pm on the due date:

Deduction of 5% of the maximum mark for each calendar day after the due date.
After ten calendar days late, a mark of zero will be awarded.

This unit has an exception to the standard University policy or supplementary information has been provided by the unit coordinator. This information is displayed below:

Written classwork assessments cannot be submitted late because the answers will be discussed in class. Students who fail to submit by the due time will be allocated an alternative assessment. Late penalties for a Research Essay in lieu of the Final Exam will be in accordance with the Law School's Resolutions for Coursework Awards, which currently prescribe a penalty for the late submission of an assessment which has not been granted an extension equal to 10% of the total marks allocated to the assessment per calendar day or part thereof.

Academic integrity

The Current Student website provides information on academic integrity and the resources available to all students. The University expects students and staff to act ethically and honestly and will treat all allegations of academic integrity breaches seriously.

We use similarity detection software to detect potential instances of plagiarism or other forms of academic integrity breach. If such matches indicate evidence of plagiarism or other forms of academic integrity breaches, your teacher is required to report your work for further investigation.

Use of generative artificial intelligence (AI) and automated writing tools

You may only use generative AI and automated writing tools in assessment tasks if you are permitted to by your unit coordinator. If you do use these tools, you must acknowledge this in your work, either in a footnote or an acknowledgement section. The assessment instructions or unit outline will give guidance of the types of tools that are permitted and how the tools should be used.

Your final submitted work must be your own, original work. You must acknowledge any use of generative AI tools that have been used in the assessment, and any material that forms part of your submission must be appropriately referenced. For guidance on how to acknowledge the use of AI, please refer to the AI in Education Canvas site.

The unapproved use of these tools or unacknowledged use will be considered a breach of the Academic Integrity Policy and penalties may apply.

Studiosity is permitted unless otherwise indicated by the unit coordinator. The use of this service must be acknowledged in your submission as detailed on the Learning Hub’s Canvas page.

Outside assessment tasks, generative AI tools may be used to support your learning. The AI in Education Canvas site contains a number of productive ways that students are using AI to improve their learning.

Learning support

Simple extensions

If you encounter a problem submitting your work on time, you may be able to apply for an extension of five calendar days through a simple extension.  The application process will be different depending on the type of assessment and extensions cannot be granted for some assessment types like exams.

Special consideration

If exceptional circumstances mean you can’t complete an assessment, you need consideration for a longer period of time, or if you have essential commitments which impact your performance in an assessment, you may be eligible for special consideration or special arrangements.

Special consideration applications will not be affected by a simple extension application.

Using AI responsibly

Co-created with students, AI in Education includes lots of helpful examples of how students use generative AI tools to support their learning. It explains how generative AI works, the different tools available and how to use them responsibly and productively.

Weekly schedule

WK	Topic	Learning activity
-	Day 1: Introduction to GST Policy, Principles, and Design; How GST Works	Seminar (4 hr)
	Day 2: The taxpayer and taxable transactions	Seminar (5.5 hr)
	Day 3: Output tax and input tax	Seminar (5.5 hr)
	Days 4 & 5: Registration and Returns; International tax rules for GST; Real Property Transactions; Financial Supplies; Topical Issues	Seminar (11 hr)

Attendance and class requirements

Preparation: In the context of this intensive, you should allocate your minimum study commitment of 150-200 hours as follows: spend at least half of your study time reading and preparing for classes prior to the commencement of the intensive; devote the remaining study time to your written assessment and to revision and preparation for the final exam.

Word count penalty: A piece of assessment which exceeds the prescribed word limit will attract a penalty of 10% of the total marks available for the piece of assessment for every 100 words, or part thereof. The total word count for essay and other written assessments will include include the body text, all levels of heading, quotations, and any substantial content (other than citations) included in footnotes, but will exclude the cover page, footnoted citations, and bibliography (if applicable).

Referencing: The Sydney Law School expects you to use the Australian Guide to Legal Citation (4th edition, 2018) for your footnoting style, although you should confirm this with your lecturer, and a link to the library website where this is set out comprehensively is available at https://libguides.library.usyd.edu.au/c.php?g=508212&p=3476376.

With the move to online delivery the Law School attendance requirement no longer applies. Students should refer to Canvas for details of class engagement in individual units of study.

Study commitment

Typically, there is a minimum expectation of 1.5-2 hours of student effort per week per credit point for units of study offered over a full semester. For a 6 credit point unit, this equates to roughly 120-150 hours of student effort in total.

Required readings

A current edition of the consolidated GST legislation, Regulations, and associated Acts, in particular the A New Tax System (Goods and Services Tax) Act 1999 and the A New Tax System (Goods and Services Tax) Regulations 2019. The commercial publishers Wolters Kluwer CCH and Thomson Reuters print updated volumes each year and you should bring a current version to every class. Other references are specified in the seminar-by-seminar Reading Guide (available on Canvas), which provides links to online materials and/or Library resources.

Learning outcomes

Learning outcomes are what students know, understand and are able to do on completion of a unit of study. They are aligned with the University's graduate qualities and are assessed as part of the curriculum.

Outcomes
Graduate qualities

At the completion of this unit, you should be able to:

LO1. Demonstrate a comprehensive understanding of the basic design principles of the Australian goods and services tax (GST) and of the way those policies inform the design of the law.
LO2. Critically evaluate the GST law, ATO rulings, case law, and reform proposals by reference to their intended operation and the underlying policy of the law.
LO3. Display a basic working knowledge of the operation of the GST law in practice and a good knowledge of the key concepts relevant to the imposition of, and exemptions from, GST.
LO4. Develop a basic understanding of the principles underlying the treatment of real property and financial supplies and the way those principles are given effect in the law.

Graduate qualities

The graduate qualities are the qualities and skills that all University of Sydney graduates must demonstrate on successful completion of an award course. As a future Sydney graduate, the set of qualities have been designed to equip you for the contemporary world.

GQ1	Depth of disciplinary expertise Deep disciplinary expertise is the ability to integrate and rigorously apply knowledge, understanding and skills of a recognised discipline defined by scholarly activity, as well as familiarity with evolving practice of the discipline.
GQ2	Critical thinking and problem solving Critical thinking and problem solving are the questioning of ideas, evidence and assumptions in order to propose and evaluate hypotheses or alternative arguments before formulating a conclusion or a solution to an identified problem.
GQ3	Oral and written communication Effective communication, in both oral and written form, is the clear exchange of meaning in a manner that is appropriate to audience and context.
GQ4	Information and digital literacy Information and digital literacy is the ability to locate, interpret, evaluate, manage, adapt, integrate, create and convey information using appropriate resources, tools and strategies.
GQ5	Inventiveness Generating novel ideas and solutions.
GQ6	Cultural competence Cultural Competence is the ability to actively, ethically, respectfully, and successfully engage across and between cultures. In the Australian context, this includes and celebrates Aboriginal and Torres Strait Islander cultures, knowledge systems, and a mature understanding of contemporary issues.
GQ7	Interdisciplinary effectiveness Interdisciplinary effectiveness is the integration and synthesis of multiple viewpoints and practices, working effectively across disciplinary boundaries.
GQ8	Integrated professional, ethical, and personal identity An integrated professional, ethical and personal identity is understanding the interaction between one’s personal and professional selves in an ethical context.
GQ9	Influence Engaging others in a process, idea or vision.

Outcome map

Learning outcomes	Graduate qualities
Learning outcomes

Responding to student feedback

This section outlines changes made to this unit following staff and student reviews.

This unit has been updated and amended to reflect changes in the law since the unit was last offered.

Disclaimer

The University reserves the right to amend units of study or no longer offer certain units, including where there are low enrolment numbers.

To help you understand common terms that we use at the University, we offer an online glossary.

Current students

LAWS6214: Goods and Services Tax Principles A

Intensive April, 2020 [Block mode] - Camperdown/Darlington, Sydney

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Classwork – written

Absent Fail

Fail (Below 50%): Doesn’t appropriately address the question.

Pass (50-64%): Attempts to answer the question.

Credit (65-74%): Mostly covers the relevant issues.

Distinction (75-84%): Thorough answer that significantly covers the relevant issues.

High Distinction (85%+): Completely addresses the issues in an original or unanticipated way.

Class participation

Fail (Below 50%): No effort &/or poor attendance

Pass (50-64%): Quiet but adequate participation

Credit (65-74%): Good attendance and made an effort to participate

Distinction (75-84%): Well prepared and thoughtful contributions

High Distinction (85% +): Dedicated student with high preparation and input

Research Essay

Fail (Below 50%): Doesn’t appropriately address the question.

Pass (50-64%): Attempts to answer the question.

Credit (65-74%): Mostly covers the relevant issues.

Distinction (75-84%): Thorough answer that significantly covers the relevant issues.

High Distinction (85%+): Completely addresses the issues in an original or unanticipated way.

Final exam

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Weekly schedule

Weekly schedule

Attendance and class requirements

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Responding to student feedback

Responding to student feedback

Disclaimer

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Useful links

Media

Student links

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