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Course

Tax Administrative Law - ATAX0006

Faculty: Australian School of Business

School: Australian School of Taxation and Business Law

Course Outline: ATAX0006 Course Outline

Campus: ATAX Campus

Career: Undergraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 0

Excluded: ATAX0106

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.

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

Course Texts

Textbook lists for ATAX courses will be available from the UNSW Bookshop from 1 February for Semester 1 courses and from 1 July for Semester 2 courses.
Library

Study Levels

Undergraduate Study Postgraudate Study Postgraduate Research Study Non-Award Study

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