UNSW Handbook Course - Tax Administration

Tax Administration - ATAX0106


	Faculty: Faculty of Law
	School: Australian School of Taxation
	Course Outline: See below
	Campus: ATAX Campus
	Career: Postgraduate
	Units of Credit: 6
	EFTSL: 0.125 (more info)
	Contact Hours per Week: 0
	Enrolment Requirements:
	Restricted to students enrolled in Program 5541
	Fee Band: 1 (more info)
	Further Information: See Class Timetable

Description

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.

Course Objectives

This course seeks to help students develop:

critical understanding of main concepts of administrative law (vires, jurisdictional error, basic doctrines of supervisory jurisdiction, natural justice)
a thorough knowledge of the tax decision making structure and the avenues for review including self assessment rules
working familiarity with Administrative Appeals Tribunal Act
knowledge of the critical framework for the evaluation of the structure, including a basic understanding of organisation theory principles and the leading work of legal and general theorists on the operation of rules in large bureaucracies; basis for division of functions between legislators, bureaucratic rule makers, judicial and quasi judicial rule makers (including division of powers and comparative expertise).

Modes of Delivery

Flexible Learning

Assessment

Assignment 1	2000 words	20%
Assignment 2	2000 words	20%
Final Examination	Open book	60%

Pass requirements

50 per cent or more of the total marks available in the course and
at least 40 per cent of the marks available for the final examination in the course.

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