BTF5570

Tax administration and practice

(BUS)

Mr Vince Morabito

12 points + 3 hours per week + Caulfield

Synopsis: This subject provides an analysis of tax administration. 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: Research assignment (5000-7000 words): 50% + Examination (open-book, 3 hours): 50%