LAWS 3069 State Taxes and GST

Credit Points 10

Legacy Code 200266

Coordinator James Paterson Opens in new window

Description This unit examines the Commonwealth statutory regime to the Goods and Services Tax and the NSW statutory regimes relating to Payroll Tax, Land Tax and Stamp Duty. It provides the framework to critically assess proposals for reform of these taxes.

School Law

Student Contribution Band HECS Band 4 10cp

Check your HECS Band contribution amount via the Fees page.

Level Undergraduate Level 3 subject

Pre-requisite(s) LAWS 1004

Restrictions Students enrolled in 2502 Bachelor of Laws (Non graduate entry) must obtain permission to enrol in this subject.

Learning Outcomes

On successful completion of this subject, students should be able to:
  1. Identify the key elements of the States Taxes and GST systems
  2. Recognise the economic, social justice and ethical considerations involved in the formulation of State Taxes and Federal indirect taxation law and policy.
  3. Analyse and discuss selected aspects of: GST Law, such as the concepts of registration, supply and acquisition, classification, reporting, thresholds and special rules
  4. Analyse and discuss selected aspects of NSW State Taxes, such as payroll tax, land tax and duties and how these relate to similar tax regimes in other Australian States.
  5. Apply their knowledge of State Taxes and GST Law obligations and potential liabilities by analysing and solving practical problems.
  6. Write and express effectively and concisely, displaying clear and logical structure and using accurate citation, grammar and punctuation,
  7. Communicate and respond in a professional context in relation to States Taxes and GST law, by explaining the law.
  8. Consider and hypothesise upon the application State Taxes and GST law in relation to a given set of facts.

Subject Content

How GST works
Special rules applying to individual circumstances in relation to GST
Administration and anti-avoidance issues in relation to GST
Planning for GST
General liability in relation to payroll tax
Payroll tax and group employers
Practical aspects of payroll tax
Land tax and general liability
Special matters in relation to land tax
Assessment of stamp duty
Consequences of non stamping
Conveyances and transfers in relation to stamp duty
Stamp duty and interests in land owning companies and trusts
Loan securities and stamp duty

Prescribed Texts

  • McCouat, Philip, Australian Premier Master GST Guide 2011 (CCH, 2011) Available online via Intelliconnect

Teaching Periods

Structures that include subject