Authorised by Academic Registrar, April 1996
Objectives On completion of this subject students should have a detailed understanding of the administrative aspects of the Australian income 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 Either assignment (3000 words): 50% + Examination: 50% + or + Examination (3 hours, open-book): 100%