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Critical Perspectives and Ethics - ATAX0116
Library

 
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 Programs 7541, 5541 or 9257
 
 
Excluded: ATAX0016
 
 
CSS Contribution Charge:Band 3 (more info)
 
 
Tuition Fee:See Tuition Fee Schedule
 
 
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 a consideration of the ethical framework through which businesses and tax professionals operate, followed by an analysis of tax avoidance and evasion and the judicial, legislative and administrative responses that have taken place in relation to these phenomena.


Recommended Prior Knowledge

ATAX0100 Principles of Australian Taxation Law

Students without this prior knowledge may find that they need to take steps to ensure adequate understanding of the related area. Note: as some area of tax law are interrelated in some courses, we recommend that students either have prior knowledge of the related area or study another course in that area concurrently.

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 in Australia
  • Explain the operation of codes for tax agents and apply that code in specified circumstances
  • 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

3 Assignments
1 Exam

Course Texts

Prescribed
Information regarding the Atax Textbook Lists for Semester 1 will be available on the UNSW Bookshop website from 1 February.

Information regarding the Atax Textbook Lists for Semester 2 will be available on the UNSW Bookshop website from 1 July.

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.