LAWS6112 - Law of Tax Administration

Objectives

Examine the theoretical and practical issues that arise in the administration of the Australian tax system, concentrating primarily on the income tax.
Consider the interaction of administration issues with the substantive provisions of the tax law.
Acquire an understanding of the foundational rules underlying the administration of the income tax laws and a detailed knowledge of the application of those laws to a variety of common dealings between taxpayers and the tax administration.

Content

The key design features of any system of tax administration - ascertainment of liability (particularly self assessment); dispute resolution and collection and recovery of tax; the reforms implemented as a result of the Government’s Review of Self Assessment.

Session

Semester 2 Intensive
22-24 & 27-28 September 2010

The timetable is subject to frequent changes. Please refer to the latest version of the Postgraduate Timetable.

This unit of study replaced LAWS6112 - Tax Administration

Assessment

1 x 3,000 Word Assignment (30%)
1 x Two-Hour Exam (70%)

Assumed Knowledge

It is recommended that candidates who are not working in the tax area and have not taken an undergraduate tax unit in Australia in the past five years undertake LAWS 6128 - Comparative International Taxation or LAWS 6825 - The Impact of Taxation on Business Structures & Operations before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator.

Courses this unit is available in

Sydney Law School