UNSW Handbook Course - Critical Perspectives and Ethics

Critical Perspectives and Ethics - ATAX0116


	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 requires students to evaluate critically key aspects of Australia's tax system especially relating to tax evasion and avoidance. It asks students to evaluate the ethical behaviour of participants in the tax system. It ensures that students understand the ethical rules of Australia's leading professional accounting and legal bodies. It explores legal controls on professional actions and civil liability. It reviews why rules are obeyed and explores whether formal sanctions at the legal or professional level lead to ethical conduct. It concludes with an in-depth analysis of Australia's specific and general anti-avoidance provisions.

Recommended Prior Knowledge

ATAX0100 Principles of Australian Taxation Law
Or Equivalent

Course Objectives

At the completion of this course students will be able to:

identify and evaluate legal, moral and ethical perspectives
explain the operation of the ethical rules of CPA Australia and the Institute of Chartered Accountants
identify and evaluate the basis for civil and criminal liability of tax practitioners
identify and evaluate the role of the judiciary in tax disputes
understand what is meant by tax avoidance, evasion and planning
identify and evaluate the role of specific anti-avoidance provisions
identify and evaluate the key principles in Part IVA of the Act, the general anti-avoidance provision
provide some comparative conclusions about the relative roles and responsibilities of the various participants in the system and the significance of ethics.

Modes of Delivery

Flexible Learning

Assessment

Assignment 1	1500-2000 words	25%
Assignment 2	1500-2000 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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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.