LAW7048

Taxation Commissioner's discretionary powers

(LAW)

Associate Professor Sue McNicol

6 points

Synopsis: The Commissioner's 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 agencies' 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%