BTF5260 - Tax administration and policy

Leader: Dr Bill Orow

Offered

Caulfield Second semester 2007 (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

The learning goals associated with this unit are to:

• explain the taxation administration system in Australia as it relates to income tax and GST;
• explain the rulings system including private and public;
• explain objection and appeal mechanisms provided by the system;
• identify judicial approaches to taxation administration and access powers;
• identify developments, statutory and judicial, pertaining to taxation administration.

Assessment

Research paper (6000 words): 40%
Examination (Take home): 60%

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