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Tax Administration - ATAX0106
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Faculty: Faculty of Law
 
 
School:  Australian School of Taxation
 
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 0
 
 
Enrolment Requirements:
 
 
Restricted to students enrolled in Program 5541 or 7541
 
 
Fee Band: 1 (more info)
 
 
Further Information: See Class Timetable
 
 

Description

This course focuses on the key policy and practical aspects of the administration of the Commonwealth's 'self-assessment' income taxation regime. The materials also provide a broad perspective on the challenges all parties (the Tax Office, taxpayers, tax advisors, tribunals and the courts, Inspector-General, Ombudsman, etc) face in meeting their various obligations under taxation and administrative laws. This broad perspective is important when considering (for example) the transparency of the Tax Office's decision-making practices, and the appropriateness of its compliance strategies and payment enforcement practices. Similarly, a broad perspective is required when considering the appropriateness of the dispute resolution avenues taxpayers have available to them. Correspondingly, a major theme running through the study materials is that all parties are part of a 'mass decision-making' tax regime, which requires an appropriate set of roles, obligations and 'checks and balances' on decision-making to ensure that both the underlying policy intent of the Commonwealth's taxation laws and 'procedural justice' are achieved.


Recommended Prior Knowledge

None

Course Objectives

The objective of this course is to help you:
  • Obtain an appreciation of the 'mass decision-making' nature of tax administration, from both theoretical and practical perspectives
  • Identify and critically examine the main features of the Commonwealth's 'self-assessment' income tax regime
  • Gain a good understanding of the different ways in which the ATO, the Administrative Appeals Tribunal, the Courts, Ombudsman and the Inspector General of Taxation seek to ensure that the principles of 'procedural justice' and other attributes of good tax administration are put into practice

Main Topics

  • Key concepts
  • Assessment and rule making
  • Legislative framework for decision validation
  • Judicial supervision
  • Information (taxpayers and Commissioner)
  • Tax payments and penalties

Assessment

2 assignments
1 exam

Course Texts

Prescribed
Woellner R, Barkoczy S, Murphy S & Evans C, 2007 Australian Taxation Law (Sydney: CCH, 18th ed, 2007); or
Woellner R, Barkoczy S, Murphy S & Evans C, 2007 Australian Taxation Law (Sydney: CCH, 17th ed, 2006); or
Woellner R, Barkoczy S, Murphy S & Evans C, 2006 Australian Taxation Law (Sydney: CCH, 16th ed, 2005)

The paragraph references have been updated for the most recent version of the textbook. In many cases, the paragraph references are the same in each of the last three editions, but paragraph references for the earlier editions are provided where they are different from the current edition.

Acts
You must purchase or have access to the following publications:
  • Income Tax Assessment Act
  • Administrative Appeals Tribunal Act
  • Taxation Administration Act
  • Administrative Decisions (Judicial Review) Act
  • Constitution
Citation and Style Guides
The following is a selection of acceptable citation and style guides, which you may use as the basis for your written work. You must purchase or have access to one of the following publications:
  • Rozenberg P, Australian guide to uniform legal citation (Sydney: Lawbook Co, 2nd ed, 2003)
  • Stuhmcke A, Legal referencing (Sydney: Butterworths, 3rd ed, 2005)
  • Australian guide to legal citation (Melbourne University Law Review Association, 2nd ed, 2002) - Available from http://mulr.law.unimelb.edu.au/aglc.asp
Recommended
Refer to Course Profile supplied by Lecturer.

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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.