Authorised by Academic Registrar, April 1996
Synopsis This subject analyses discretionary powers in the Income Tax Assessment Act. It examines procedures for objection and appeal, administrative law remedies and penal sanctions. Particular weight is given to the devices for obtaining information from the commissioner and the commissioner's power to obtain information from taxpayers and their advisers. It examines the devices available to taxpayers to challenge the exercise of discretions reposed in the Commissioner of Taxation.
Assessment Take-home examination: 40% + Research paper (6000 words): 60%