Taxation administration
Not offered in 1995
Mr Wayne Gumley
6 points * 3 hours per week * Second semester * Caulfield, Taxation offices, In-house
Objectives On completion of this subject students should have a detailed understanding of the administrative aspects of the Australian income taxation system.
Synopsis Tax policy objectives; tax returns; assessments; ATO information sources and audit powers; amendments of assessments; 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 (Cwlth) 1936
Taxation (Administration) Act (Cwlth) 1953