BTF4260 - Tax administration and policy

Leader(s): Dr Bill Orow

Offered

Caulfield First semester 2009 (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:

• develop a sound knowledge and understanding of the statutory, case law and administrative rulings that relate to the administration of the Australian taxation system
• conduct relevant research of possible new developments in the law relating to tax administration
• examine the assessment process and the legal avenues available to taxpayers to challenge an assessment
• examine the self-assessment system, ruling system (private and public), Commissioners' access powers, duties of confidentiality and disclosure, taxpayers rights to information and the objection and appeal process.

Assessment

Within semester assessment (optional): 30%
Examination (3 hours, open-book/take-home): 70% or 100%

Contact hours

3 hours per week on-campus and/or intensive mode over summer (both 39 hours in total)

Prerequisites

BTX9651

Prohibitions

BTF5260