This course examines the operation of tax institutions in Australia's mass decision making process. It includes self-assessment and decision making in the bureaucracy, statutory review in the AAT and courts, the basics of administrative law and the Ombudsman's role. It deals with rulings, information collection powers, powers to collect tax owing and impose penalities. It includes taxpayer protections like the Charter of Taxpayer Rights and Freedom of Information. The course emphasises a coherent, critical understanding of the decision making system and its practical administration.