BTF4260

Tax administration and policy ( 6 points, SCA Band 3, 0.125 EFTSL)

Leader: Dr Bill Orow and Associate Professor Vince Morabito

Offered:
Caulfield Second semester 2005 (Evening)

Synopsis: This unit examines the assessment process and the legal avenues available to taxpayers to challenge an assessment. Within that continuum, this unit will examine the self-assessment process, ruling system, Commissioners' access powers, duties of confidentiality and disclosure, taxpayers' rights to information and the objection and appeal process.

Objectives: Upon completion of this unit, students should be able to: develop a sound knowledge and understanding of the statutory, case law and administrative rulings that relate to the administration of the Australian taxation system; and conduct relevant research of possible new developments in the law relating to tax administration. More specifically, this subject will examine the assessment process and the legal avenues available to taxpayers to challenge an assessment. Within that continuum, this subject will examine the self-assessment system, ruling system (private and public), Commissioners' access powers, duties of confidentiallity and disclosure, taxpayers rights to information and the objection and appeal process.

Assessment: Optional research assignment (3000 words): 30% + Examination (3 hours, Open book/take home): 70% or 100%

Contact Hours: Three hours per week on-campus and/or intensive mode over summer (both 39 hours in total)

Prerequisites: BTX5651

Prohibitions: BTF4440, BTF5570, BTF4550, BTF5620, BTF5260