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, ATAX0406
CSS Contribution Charge: 3 (more info)
Tuition Fee: See Tuition Fee Schedule
Further Information: See Class Timetable
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.