Taxation administration
Not offered in 1995
Mr Wayne Gumley
6 points * 3 hours per week * First, second semester Caulfield * Prerequisite: FIN3931
Objectives On completion of this subject students should have a basic understanding of the administrative aspects of the Australian income tax system.
Synopsis Tax policy objectives; tax returns; s; ATO information sources and audit powers; amendments of s; taxation penalties and offences; objections and appeals; administrative law remedies; tax collection procedures; recovery of tax debts; role of tax agents and advisers.
Assessment Either Assignment (3000 words): 50% * Final examination: 50% or Final examination (open-book 3 hours): 100%
Prescribed texts
Income Tax Assessment Act 1936 (Cwlth)
Taxation (Administration) Act 1958 (Cwlth)