Tax Litigation (LAWS6107)

UNIT OF STUDY

Thousands of tax disputes arise each year in Australia. This unit aims to equip students with the skills to assist in resolving those disputes, both disputes which go before a court or tribunal and those which are resolved earlier. The unit covers information gathering processes open to the Commissioner of Taxation and taxpayers, the assessment and objection process, review by the Administrative Appeals Tribunal, tax "appeals" directly to the Federal Court, appeals to the Federal Court, Full Court and High Court, state tax litigation in the NSW Supreme Court and NSW Civil and Administrative Tribunal, other non Part IVC proceedings (such as administrative and Constitutional challenges, tax debt recovery, promoter penalties, garnishee notices, hardship release and preference proceedings) and alternative dispute resolution. The general topics of legal professional privilege, the rules of evidence, preparing expert evidence and the difference between questions of law and questions of fact or mixed questions are explored as they relate to tax litigation. A guest lecture is usually given by a Federal Court Judge, an Administrative Appeals Tribunal member or both, and there is a skills lecture on written advocacy in tax disputes.

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Further unit of study information

Classes

Apr 9-11 & 14, 15 (9-3.30)

Assessment

3000wd assignment (35%) and 2hr exam (65%)

Faculty/department permission required?

No

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