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Critical Perspectives and Ethics - ATAX0116
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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
 
 
Excluded: ATAX0016
 
 
Fee Band: 1 (more info)
 
 
Further Information: See Class Timetable
 
 

Description

The primary aim of this course is to encourage students to consider the moral and ethical roles and responsibilities of the various participants in the taxation system. This is done through an analysis of tax avoidance and evasion and the judicial, legislative, administrative and professional responses that are desirable in relation to these phenomena.


Recommended Prior Knowledge

None

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, the Institute of Chartered Accountants and the tax laws affecting conduct of tax professionals
  • 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.

Main Topics

  • Exploring law, morals and ethics
  • The legal and ethical framework for tax professionals
  • Interpretation and construction in context
  • Tax evasion, avoidance and planning
  • Anti-avoidance measures

Assessment

2 Assignments
1 Exam

Course Texts

Prescribed
You must purchase or have access to one of the following publications:

  • Woellner R, Barkoczy S, Murphy S & Evans C, 2009 Australian Taxation Law (Sydney: CCH, 19th ed, 2008); or
  • Woellner R, Barkoczy S, Murphy S & Evans C, 2008 Australian Taxation Law (Sydney: CCH, 18th ed, 2007).

The paragraph references have been updated for the most recent version of the textbook, but paragraph references for the earlier editions are also provided where they are different from the current edition.

Acts

You must purchase or have access to the following publications:
  • Deutsch R, Fundamental Tax Legislation 2007 (or 2006), Thomson ATP
  • Barkoczy S, Core Tax Legislation and Study Guide 2007 (or 2006), CCH
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
Below is a list of further references that you may find useful in this course. Purchase of recommended references is not compulsory:
  • Braithwaite J, Markets in Vice, Markets in Virtue (Sydney, Federation Press, 2005)
  • Ross Y, Ethics in law: Lawyers' Responsibility and Accountability in Australia (Sydney: Butterworths, 3rd ed, 2001)

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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.