LAWS6112 - Law of Tax Administration

Objectives

• Understand the policy underlying the legal design of Australia’s system of tax administration.
• Learn the detailed rules applied to regulate tax administration in Australia.
• Apply the rules to current practical problems involved in the tax administration.

Content

Policy issues in the design of a legal system for tax administration; self-assessment; rulings; penalties; objections and appeals; collection of tax including recovery of unpaid tax; and international issues, including collection of tax information held offshore.

Session

Semester 2 Intensive
26-28, 31 August & 1 September 2009

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

Assessment

• 1 x 3,000 Word Assignment (30%)
• 1 x Exam (70%)

Courses this unit is available in

Master of Laws | Graduate Diploma in Law | Master of Administrative Law and Policy | Master of Business Law | Master of International Taxation | Master of Taxation | Graduate Diploma in Taxation