This course requires students to evaluate critically key aspects of Australia's tax system especially relating to tax evasion and avoidance. It asks students to evaluate the ethical behaviour of participants in the tax system. It ensures that students understand the ethical rules of Australia's leading professional accounting and legal bodies. It explores legal controls on professional actions and civil liability. It reviews why rules are obeyed and explores whether formal sanctions at the legal or professional level lead to ethical conduct. It concludes with an in-depth analysis of Australia's specific and general anti-avoidance provisions.