This course deals with the practical operation of the rule making and dispute resolution in the Australian tax system. It analyses these issues in an over-riding, critical framework. Its longer title might be 'Tax Processes in an Age of Self Assessment'. It is driven by the operation and limits of a modern, computerised tax self-assessment system operating under the pressures of mass decision making. It examines the role of key tax institutions. More specifically it covers: the functional limits of legislative supervision (including drafting styles, principle based legislation and the imperative of clear, robust tax law); the interaction of the bureaucracy and self-assessing taxpayers based on a Culp Davis delegated decision making model (with particular emphasis on Rulings). This includes rulings as part of the delegation process; the methods of auditing self assessment, and amending assessments in a self assessment framework; the strengths and limits of judicial intervention as a dispute resolution and rule making vehicle, including constitutive rules of courts and the innovative Administrative Appeals Tribunal. The course develops a working familiarity with the framework of review, taxpayer remedies and other legal material on tax procedure. It emphasises the crucial information gathering rules.

None

The objective of this course is to give the student critical insights into key issues affecting the performance of the various institutions making up the tax administration (including judges and statutory office holders like the Ombudsman). The research paper will give Masters students further opportunity to explore and consider in depth some topical issues in tax administration and tax decision making which are of particular interest to them. You are encouraged to build on, and give intellectual perspective to, your practical work in taxation.

2 assignments
1 exam

You must purchase or have access to the following publications:

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:

Recommended
Refer to Course Profile supplied by Lecturer.