UNSW Handbook Course - Tax Litigation

Tax Litigation - ATAX0018


	Faculty: Faculty of Law
	School: Australian School of Taxation
	Course Outline: See below
	Campus: ATAX Campus
	Career: Undergraduate
	Units of Credit: 6
	EFTSL: 0.125 (more info)
	Contact Hours per Week: 0
	Enrolment Requirements:
	Prerequisite: ATAX0001, ATAX0006
	Fee Band: 1 (more info)
	Further Information: See Class Timetable

Description

This course introduces the principles of civil procedure and evidence for taxation dispute resolution. It covers the commencement of proceedings, pre-trial procedures, the course of the trial, and the rules of evidence, in the particular context of Federal Court and Administrative Appeals Tribunal proceedings. This course also includes a skills component called Moot Court and Oral Communication. Students are required to present formal oral argument on a typical tax problem before a judicial style Tribunal. Student assessment is formal, based upon presentation and participation.

Course Objectives

This course seeks to help students develop the following skills and knowledge:

knowledge of, and the ability to apply, the principles of civil procedure in the adversarial legal system (with particular focus on Federal Court and Administrative Appeals Tribunal proceedings) from the commencement of the proceedings to the conduct of the trial, through a working familiarity with the Federal Court Rules, the Administrative Appeals Tribunal Act and other applicable statutes and case law
knowledge of, and the ability to apply, the rules of evidence (again with particular focus on Federal Court and Administrative Appeals Tribunal proceedings) through familiarity with the applicable statutes and case law
a critical understanding of the various dispute resolution mechanisms so as to provide students with the ability to provide an informed evaluation of their comparative usefulness in a given situation.

Modes of Delivery

Flexible Learning

Assessment

Assignment 1	2000 words	20%
Assignment 2	2000 words (+)	30%
Final Examination	Open book	50%

(+) Assignment 2 is a Moot Court, which involves both a written submission of 2000 words and an oral presentation.

Pass Requirements

50 per cent or more of the total marks available in the course and
at least 40 per cent of the marks available for the final examination in the course.

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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.