Tax Administration Process - TABL5506
Faculty: UNSW Business School
School: School of Taxation and Business Law
Course Outline: TABL5506 Course Outline
Campus: Sydney
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 5231, 5540, 5740, 9200, 9210, 9231, 9255, 9257, 9260, 8428 StreamsTABLBS9250,TABLDS9250,TABLES9250.
Equivalent: ATAX0406
Excluded: ATAX0306, ATAX0506, TABL3006, ATAX0606
CSS Contribution Charge: 3 (more info)
Tuition Fee: See Tuition Fee Schedule
Further Information: See Class Timetable
View course information for previous years.
Description
More specifically it covers: the functional limits of legislative supervision; the interaction of the bureaucracy and self-assessing taxpayers (with particular emphasis on Rulings). This includes rulings as part of the delegation process; the methods of auditing self-assessment. It considers the various avenues available to taxpayers to challenge acts or omissions on the part of the Commissioner and the various legal processes available to taxpayers. This includes a review of the main constitutive rules of courts and the Administrative Appeals Tribunal. The course develops a working familiarity with the framework of review, taxpayer remedies and other legal material on tax procedure.