LAW7048

Taxation Commissioner's discretionary powers

(LAW)

Not offered in 2001

6 credit points

Synopsis: The Commissioner0s discretionary powers under the Income Tax Assessment Act 1936 and 1997 and the Taxation Administration Act 1953 in relation to anti-avoidance under Pt IVA, the collection of tax and the obtaining of information. The powers of other agencies such as the Australian Securities Commission and the State Revenue Office. The relevant government agencies0 current policies and the steps that a client may take in relation to an adverse exercise of power.

Assessment: Class presentation: 20% + Research assignment: 80%