BTF4440

Taxation administration and practice (6 points)

(BUS)

Leader: Associate Professor Vince Morabito

Offered:
Caulfield First semester 2003 (Evening)

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 (2000 words): 20% + Examination (3 hours, open-book): 80% or 100%

Contact Hours: 3 hours per week