BTF5260

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

Leader: Dr Bill Orow

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.

Assessment: 6 point unit = Mandatory research paper (up to 6000 words): 40% Take home final examination: 60% 12 point unit = Mandatory research paper (up to 12,000 words): 60% Class presentation: 10% Take home final examination: 30%

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