BTF4440

Tax administration and practice

(BUS)

Mr Vince Morabito

6 points + 3 hours per week + Caulfield

Synopsis: This subject provides an analysis of the administrative aspects of the Australian income tax system. Topics include: 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: Optional research assignment (5000 words): 50% + Examination (3 hours, open-book): 50% or 100%