LAW7048

Taxation commissioner's discretionary powers (6 points)

(LAW)

Leader: T.B.A.

Offered:
Not offered in 2004.

Synopsis:

Objectives: Upon completion of this subject the student should (1) be aware of the nature of discretions and statutory investigative powers and the circumstances and manner in which they are to be exercised; (2) be aware of the relationship of discretions to e.g. the assessment and collection of tax; (3) be aware of appropriate review and appeal procedures; (4) be able to determine the appropriate strategy, both from the clients and the government agencies point of view, to be adopted in various practical situations; (5) be able to articulate that strategy.

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