Tax administration and practice
Mr Wayne Gumley
12 points
* 3 hours per week and private research
* Caulfield
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%
Prescribed texts
Income Tax Assessment Act 1936 (Cth)
Taxation (Administration) Act 1953 (Cth)
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