TBF4440

Tax administration and practice

Mr Wayne Gumley

6 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 Either assignment (5000 words): 50%
* Examination (open-book, 3 hours): 50%
* or examination (open-book, 3 hours): 100%

Prescribed texts

Income Tax Assessment Act 1936 (Cth)
Taxation (Administration) Act 1953 (Cth)