Tax Litigation - TABL3006
Faculty: UNSW Business School
School: School of Taxation and Business Law
Course Outline: TABL3006 Course Outline
Campus: Sydney
Career: Undergraduate
Units of Credit: 6
EFTSL: 0.12500 (more info)
Indicative Contact Hours per Week: 0
Enrolment Requirements:
Prerequisite: TABL2751 or LEGT2751 or 48 units of credit completed in BTax.
Equivalent: ATAX0606
Excluded: ATAX0306, ATAX0506, TABL5506
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 deals with the practical operation of the rule making and dispute resolution in the Australian tax system.
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 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.
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 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.
Study Levels
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