Taxation Commissioner's discretionary powers 700
Not offered in 1995
One 2-hour seminar weekly over 13 weeks
This subject analyses discretionary powers in the Income Tax Assessment Act. It examines procedures for objection and appeal, administrative law remedies and penal sanctions. Particular weight is given to the devices for obtaining information from the commissioner and the commissioner's power to obtain information from taxpayers and their advisers. It examines the devices available to taxpayers to challenge the exercise of discretions reposed in the Commissioner of Taxation.
Assessment
Take-home examination: 40% * Research paper: 6000 words (60%)