MONASH UNIVERSITY FACULTY HANDBOOKS

Business & Economics Handbook 1996

Authorised by Academic Registrar, April 1996

FIN3441

Taxation administration

Not offered in 1996

Mr Wayne Gumley

Objectives On completion of this subject students should have a basic understanding of the administrative aspects of the Australian income tax system.

Synopsis Tax returns and assessments; ATO information sources and audit powers; amendments of assessments; taxation penalties and offences; objections and appeals; administrative law remedies; tax collection procedures; recovery of tax debts; role of tax agents and advisers.

Assessment Either assignment (3000 words): 50% + Examination: 50% + or + Examination (3 hours, open-book): 100%

Prescribed texts

• Income Tax Assessment Act 1936 (Cth)
• Taxation (Administration) Act 1958 (Cth)