Note: This is an archived Handbook entry from 2013.
|Dates & Locations:|| |
This subject has the following teaching availabilities in 2013:August, Parkville - Taught on campus.
Timetable can be viewed here. For information about these dates, click here.
|Time Commitment:||Contact Hours: The total class time is between 24 and 26 hours. |
Total Time Commitment: Not available
|Recommended Background Knowledge:||
Applicants without legal qualifications should note that subjects are offered in the discipline of law at an advanced graduate level. While every effort will be made to meet the needs of students trained in other fields, concessions will not be made in the general level of instruction or assessment. Most subjects assume the knowledge usually acquired in a degree in law (LLB, JD or equivalent). Applicants should note that admission to some subjects in the Melbourne Law Masters will be dependent upon the individual applicant’s educational background and professional experience.
|Non Allowed Subjects:||None|
|Core Participation Requirements:||
The Melbourne Law Masters welcomes applications from students with disabilities. The inherent academic requirements for study in the Melbourne Law Masters are:
Students who feel their disability will inhibit them from meeting these inherent academic requirements are encouraged to contact the Disability Liaison Unit: www.services.unimelb.edu.au/disability/
For more information, contact the Melbourne Law Masters office.
This core tax subject will examine in detail Australia’s Goods and Services Tax (GST) in the context of how a value-added tax works and why it is the favoured form of indirect tax throughout the world. It will consider the policy, aims and objectives of the GST and how it differs from other types of indirect tax. It will provide an advanced understanding of the policy basis and legislative scheme of Australia‘s GST as well as an analysis of rulings and cases that are relevant to the operation of, and compliance with, Australia‘s GST in practice.
Principal topics will include:
A student who has successfully completed this subject should:
Assignment (30%) (9 September)
Take-home examination (70%) (4–7 October)
10,000 word research paper (100%) (27 November), on a topic approved by the subject coordinator.
Core subject materials will be provided free of charge to all students. Some subjects require further texts to be purchased. Visit the Melbourne Law Masters website for more information about this subject.
|Breadth Options:|| |
This subject is not available as a breadth subject.
|Fees Information:||Subject EFTSL, Level, Discipline & Census Date|
|Links to further information:||http://www.law.unimelb.edu.au/subject/LAWS70031/2013|
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