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 and of financial supplies); and basic cross-border issues, including the treatment of imports and exports. Refer to the Sydney Law School timetable https://canvas.sydney.edu.au/courses/4533/pages/postgraduate-lecture-timetable

Unit details and rules

Academic unit	Law
Credit points	6
Prerequisites ?	None
Corequisites ?	None
Prohibitions ?	None
Assumed knowledge ?	This is an advanced taxation law unit, which presumes a working knowledge of the Australian legal system and a solid grounding in the principles and practice of statutory interpretation and case law analysis. Students without a legal background should undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in this unit. Students in this unit are also presumed to have a basic understanding of Australian income tax law, gained either from undergraduate study or through five years working with taxation law in a law or accounting practice, in an industry role, or in the Australian Taxation Office. Students who do not have such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in this unit.
Available to study abroad and exchange students	No

Teaching staff

Coordinator	Celeste Black, celeste.black@sydney.edu.au

Assessment

The census date for this unit availability is 31 March 2026

Details
Criteria

Type	Description	Weight	Due	Length	Use of AI
Written work	Capstone Essay (100%) Capstone Essay (LLM students only)	0%	Formal exam period Due date: 08 Jun 2026 at 23:59 Closing date: 15 Jun 2026	8,000 words / 5 weeks	AI allowed
Outcomes assessed:
Out-of-class quiz	Early Feedback Task (0%) Multiple choice quiz	0%	Week 03 Due date: 11 Mar 2026 at 23:59	10 questions	AI allowed
Outcomes assessed:
Written work	Self Selected Essay Proposal (non graded) Approval of essay topic	0%	Week 07 Due date: 17 Apr 2026 at 23:59 Closing date: 17 Apr 2026	1 page	AI allowed
Outcomes assessed:
Written work	Capstone Essay Proposal (non graded) Approval of essay topic	0%	Week 09 Due date: 01 May 2026 at 23:59 Closing date: 01 May 2026	500 words	AI allowed
Outcomes assessed:
Written work	Self Selected Research Essay (40%) Essay on a self‑selected topic approved by the lecturer	0%	Week 13 Due date: 25 May 2026 at 23:59 Closing date: 08 Jun 2026	3200 words / 5 weeks	AI allowed
Outcomes assessed:
Written work	Self Selected Research Essay (70%) Essay on a self‑selected topic approved by the lecturer	0%	Week 13 Due date: 25 May 2026 at 23:59 Closing date: 08 Jun 2026	5,600 words / 5 weeks	AI allowed
Outcomes assessed:
Written work	Prescribed Essay (30%) Essay on 1 prescribed topic	0%	Week 13 Due date: 31 May 2026 at 23:59 Closing date: 14 Jun 2026	2,400 words / 4 weeks	AI allowed
Outcomes assessed:
Written work	Prescribed Essay (60%) Essay on 2 prescribed topics	0%	Week 13 Due date: 31 May 2026 at 23:59 Closing date: 14 Jun 2026	4,800 words / 4 weeks	AI allowed
Outcomes assessed:
= early feedback task ?

Assessment summary

This unit includes an Early Feedback Task that is designed to provide students with timely insights into their understanding and engagement with the unit content. The Early Feedback Task is mandatory to complete but does not form part of your grade for the course. The Early Feedback Task in this unit is a Canvas multiple choice quiz comprising 10 questions. The task will be available on Canvas from 4 March 2026 to 11 March 2026 11.59pm (Sydney, Australia time). It will be tailored to reflect key concepts from Weeks 1-2. Students will be provided with immediate automated feedback upon completion of the task.

Students are required to complete one of the following assessment choices:

Assessment Choice 1
1. Research Proposal on Self-selected Essay (non-graded)
2. Self-selected Research Essay (40%)
3. Prescribed Essay (60%) – two prescribed topics

Assessment Choice 2
1. Research Proposal on Self-selected Essay (non-graded)
2. Self-selected Research Essay (70%)
3. Prescribed Essay (30%) – one prescribed topic

1. Self-selected Research Essay (40% or 70%)
All students must complete the self-selected essay. It will constitute either 40% or 70%, at participant's choice. If 40% choice is selected, the word limit is a maximum of 3,200 and if 70% essay is selected, the word limit is a maximum of 5,600 words. Use of editors is not permitted. A self-selected research essay must be submitted by 11.59pm on 25 May 2026 (Sydney, Australia time) and state whether it is submitted as a 40% or 70% essay.

The essay will be assessed according to the Self-Selected Essay Report Form incorporated in Canvas. Subject to the following requirements, the essay topic is at the choice of the participant:

-     The topic must be covered by the unit syllabus. A non-limiting list of sample topics will be distributed at the start of the seminars.
-     The essay must compare the treatment of the selected topic under the corporate tax systems of at least 3 but not more than 5 countries. At least one of the countries must be Australia, China, Germany or the US.
-     A one page proposal outlining the scope and structure of the assignment must be uploaded to Canvas and emailed to the unit coordinator for approval by 11.59pm on 17 April 2026 (Sydney, Australia time). This requirement is designed to ensure that participants select a topic that is both workable and within the unit syllabus. Participants may (but are not required to) have their topics approved prior to the seminars in order to begin work on their essay.

2. Prescribed Essay/s (60% or 30%)
All students must complete a prescribed essay or essays, from a list of prescribed topics/problems. The topics will be released via Canvas by 5:00pm on 1 May 2026 (Sydney, Australia time) and the essays must be submitted by 11.59pm on 31 May 2026 (Sydney, Australia time). The prescribed essays will constitute 30% of a participant's assessment if the participant has elected to submit a 70% self-selected essay or 60% if the participant has elected to submit a 40% self-selected essay.

There will be a minimum of four prescribed topics/problems, at least two of which will be problems of a similar nature to those used in the self-selected research essay. Participants will be required to illustrate their essays with examples from or address a problem with reference to at least two of the corporate tax systems of Australia, China, Germany and the US. Participants submitting a 30% prescribed essay must write about one prescribed topic/problem (at the participant's choice) and stick to a word limit of 2,400 words. Participants submitting a 60% prescribed essay must write about two prescribed topics/problems (at the participant's choice) and stick to a word limit of 4,800 words.

Prescribed essays will be assessed according to the Prescribed Essay Report Form incorporated in the Learning Guide.

Alternative Capstone Essay (100%) - with permission

LLM students who are undertaking this unit towards the end of their degree, and need a capstone experience to complete their degree, must apply to the unit coordinator to undertake the assessment option of a Capstone Essay.

Students wishing to take up this option are required to submit a 500-word topic proposal by 11.59pm on 1 May 2026 (Sydney, Australia time).

Your essay topic should respond to the material covered in the present unit. However, at the same time, in order to serve as a capstone for your LLM, it should build upon the learning that has taken place during your LLM studies more generally.

The Capstone Essay will replace all assessments in this unit. The Capstone Essay must be a minimum of 7,000 words, but not exceed 8,000 words and is due 11.59pm on 8 June 2026 (Sydney, Australia time).

Special consideration: Successful grants of Special Consideration may involve alternative tasks, as appropriate.

Word limit 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. Additionally, the Capstone essay will attract a penalty of 10% of the total marks available for every 100 words, or part thereof, which is below 7000 words. The total word count for essay and other written assessments will include all footnotes and exclude bibliography, and exclude acknowledgements of assistance from editors, automated writing tools or generative AI (where use is permitted).

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. A link to the library website where this is set out comprehensively is available at Referencing and Citation Styles: AGLC4.

Assessment requirements to pass a unit of study: A student must make a genuine attempt at all assessment tasks set out in this Unit of Study in order to obtain a Pass mark and grade (or above); otherwise an Absent Fail grade will be recorded as the student’s result for this Unit of Study. Please note that as the EFT is an early diagnostic tool, this task is not included in the final grade for the unit.

Assessment criteria

The University awards common result grades, set out in the Coursework P olicy 2021 (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.

Result name	Mark range	Description
High distinction	85 - 100	Completely answers the question. Contains striking originality of approach or analysis. Demonstrates exhaustive or innovative research (where independent research required). Exceptionally well written, structured and expressed. Is otherwise exceptional in some way.
Distinction	75 - 84	Completely answers the question. Achieves a critical and evaluative approach to the issues. Content and structure is well organised in support of the argument. Demonstrates extensive research and analysis to support a well-documented argument. Generally well expressed and free from errors. Has a clear structure and is well articulated.
Credit	65 - 74	Covers main issues fairly well in answering the question. Contains no significant errors. Demonstrates an attempted critical approach to the issues. Demonstrates reasonably sound research and analysis in addressing the key issues. Has a clear structure and reasonably clear expression.
Pass	50 - 64	Identifies the key issues, but does not follow through with a reasoned argument. Contains some significant errors. Displays satisfactory engagement with the key issues. Offers descriptive summary of material relevant to the question. Superficial use of material, and may display a tendency to paraphrase. Demonstrates little evidence of in-depth research or analysis. Adequate expression. Demonstrates the minimum level of competence and satisfies the requirements to proceed to higher-level studies.
Fail	0 - 49	Does not answer the question. Contains significant or numerous errors. Few or no identifiable arguments. Content that is inappropriate or irrelevant. Lack of research or analysis. Difficult or impossible to understand through poor grammar, expression or structure. Overall, does not demonstrate the minimum level of competence in the assessment.

For more information see guide to grades.

Use of generative artificial intelligence (AI)

You can use generative AI tools for open assessments. Restrictions on AI use apply to secure, supervised assessments used to confirm if students have met specific learning outcomes.

Refer to the assessment table above to see if AI is allowed, for assessments in this unit and check Canvas for full instructions on assessment tasks and AI use.

If you use AI, you must always acknowledge it. Misusing AI may lead to a breach of the Academic Integrity Policy.

Visit the Current Students website for more information on AI in assessments, including details on how to acknowledge its use.

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:

The late submission of a piece of assessment, without an approved extension, will attract a penalty of 10% of the total marks available for the piece of assessment per 24 hours or part thereof, after the due time on the due date. Penalties for late submission will be applied strictly.

Academic integrity

The University expects students to act ethically and honestly and will treat all allegations of academic integrity breaches seriously.

Our website provides information on academic integrity and the resources available to all students. This includes advice on how to avoid common breaches of academic integrity. Ensure that you have completed the Academic Honesty Education Module (AHEM) which is mandatory for all commencing coursework students

Penalties for serious breaches can significantly impact your studies and your career after graduation. It is important that you speak with your unit coordinator if you need help with completing assessments.

Visit the Current Students website for more information on AI in assessments, including details on how to acknowledge its use.

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.

Support for students

The Support for Students Policy reflects the University’s commitment to supporting students in their academic journey and making the University safe for students. It is important that you read and understand this policy so that you are familiar with the range of support services available to you and understand how to engage with them.

The University uses email as its primary source of communication with students who need support under the Support for Students Policy. Make sure you check your University email regularly and respond to any communications received from the University.

Learning resources and detailed information about weekly assessment and learning activities can be accessed via Canvas. It is essential that you visit your unit of study Canvas site to ensure you are up to date with all of your tasks.

If you are having difficulties completing your studies, or are feeling unsure about your progress, we are here to help. You can access the support services offered by the University at any time:

Support and Services (including health and wellbeing services, financial support and learning support)
Course planning and administration
Meet with an Academic Adviser

Weekly schedule

WK	Topic	Learning activity
Week 01	Seminar 1: Introduction to GST Policy, Principles, and Design	Seminar (2 hr)
Week 02	Seminar 2: How GST Works; GST returns; GST attribution rules; Payments and Refunds	Seminar (2 hr)
Week 03	Seminar 3: The Taxpayer: A registered entity carrying on an enterprise	Seminar (2 hr)
Week 04	Seminar 4: The taxable event: supply for consideration	Seminar (2 hr)
Week 05	Seminar 5: Output tax: Calculating and adjusting GST payable	Seminar (2 hr)
Week 06	Seminar 6: Input tax credits: entitlement and attribution	Seminar (2 hr)
Week 07	Seminar 7: Introduction to the GST treatment of real property	Seminar (2 hr)
Week 08	Seminar 8: Introduction to the GST treatment of real property	Seminar (2 hr)
Week 09	Seminar 9: Input tax credits (Ctd): apportionment and adjustments	Seminar (2 hr)
Week 10	Seminar 10: Introduction to the GST treatment of intermediation services	Seminar (2 hr)
Week 11	Seminar 11: GST Special Rules	Seminar (2 hr)
Week 12	Seminar 12: International tax rules for GST	Seminar (2 hr)
Week 13	Seminar 13: International tax rules for GST; Completion of the student feedback survey for this unit of study.	Seminar (2 hr)

Attendance and class requirements

Attendance: All students are required to attend 70% of classes to satisfy the pass requirements for this unit. Failure to meet this requirement will result in an Absent Fail grade being recorded as the student’s result for this unit (see The University of Sydney Law School Resolutions: Coursework Awards cl 11).

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

The readings can be found in the Learning Guide which will be posted on Canvas.

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. Identify and critically analyse the policies and principles that inform the design of Australian goods and services tax (GST) law.
LO2. Focussing on practical examples, critically evaluate the GST law, ATO rulings, case law, and reform proposals, by reference to the intended operation and the underlying policies of the law.
LO3. Apply the key GST concepts relevant to the imposition of, and exemptions from, GST, employing critical thinking and problem-solving skills.
LO4. Identify the principles underlying the treatment of real property and the exemptions for residential property and financial supplies, recognise how the law gives effect to these principles, and evaluate the effectiveness of the relevant GST rules.
LO5. Identify the jurisdictional reach of the Australian GST and evaluate the effectiveness with which Australia’s place of taxation rules give effect to internationally agreed principles to ensure GST is applied only to final private consumption in Australia.

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.

The assessment has been updated in line with the new assessment framework

Disclaimer

Important: the University of Sydney regularly reviews units of study and reserves the right to change the units of study available annually. To stay up to date on available study options, including unit of study details and availability, refer to the relevant handbook.

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

Current students

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Use of generative artificial intelligence (AI)

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Support for students

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

On this page

Useful links

LAWS6214: Goods and Services Tax Principles A

Semester 1, 2026 [Normal evening] - Castlereagh St, Sydney

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Use of generative artificial intelligence (AI)

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Support for students

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

On this page

Useful links