LAW7048 - Taxation audits and litigation

Leader: T.B.A.

Offered

Not offered in 2008

Synopsis

This unit examines the Commissioner's audit and recovery powers under the Income Tax Assessment Act 1936 and 1997 and the Taxation Administration Act 1953. It also focuses on the conduct of tax appeals, the ruling process and tax litigation.

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%