Authorised by Academic Registrar, April 1996
Objectives On completion of this subject students should, at an advanced level, be able to understand and advise on the practical administration of the Australian taxation system; conduct research into, and give an informed view on likely developments in, the administration of the Australian taxation system.
Synopsis Topics include tax returns; 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 Research project (5000-7000 words): 50% + Examination (open-book, 3 hours): 50%
Taxation (Administration) Act 1953 (Cth)