UNSW Handbook Course - Tax Administrative Law

Tax Administrative Law - ATAX0006


	Faculty: Faculty of Law
	School: Australian School of Taxation
	Course Outline: See below
	Campus: ATAX Campus
	Career: Undergraduate
	Units of Credit: 6
	EFTSL: 0.12500 (more info)
	Indicative Contact Hours per Week: 0
	Excluded: ATAX0106
	Fee Band: 1 (more info)
	Further Information: See Class Timetable
	Available for General Education: Yes (more info)

Description

This course focuses on the key policy and practical aspects of the administration of the Commonwealth's 'self-assessment' income taxation regime. The materials also provide a broad perspective on the challenges all parties (the Tax Office, taxpayers, tax advisors, tribunals and the courts, Inspector-General, Ombudsman, etc) face in meeting their various obligations under taxation and administrative laws. This broad perspective is important when considering (for example) the transparency of the Tax Office's decision-making practices, and the appropriateness of its compliance strategies and payment enforcement practices. Similarly, a broad perspective is required when considering the appropriateness of the dispute resolution avenues taxpayers have available to them. Correspondingly, a major theme running through the study materials is that all parties are part of a 'mass decision-making' tax regime, which requires an appropriate set of roles, obligations and 'checks and balances' on decision-making to ensure that both the underlying policy intent of the Commonwealth's taxation laws and 'procedural justice' are achieved.

Recommended Prior Knowledge

None

Course Objectives

The objective of this course is to help you:

Obtain an appreciation of the 'mass decision-making' nature of tax administration, from both theoretical and practical perspectives
Identify and critically examine the main features of the Commonwealth's 'self-assessment' income tax regime
Gain a good understanding of the different ways in which the ATO, the Administrative Appeals Tribunal, the Courts, and the Ombudsman seek to ensure that the principles of 'procedural justice' and other attributes of good tax administration are put into practice
Develop your advocacy skills

Main Topics

Key concepts
Assessment and rule making
Legislative framework for decision validation
Judicial supervision
Information (taxpayers and Commissioner)
Tax payments and penalties

Assessment

2 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.

Order from UNSW Bookshop:
http://www.bookshop.unsw.edu.au/atax.html

Acts

You must purchase or have access to the following publications:

Income Tax Assessment Act
Administrative Appeals Tribunal Act
Taxation Administration Act
Administrative Decisions (Judicial Review) Act
Constitution

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
Refer to Course Profile supplied by Lecturer.