Law of Tax Administration (LAWS6112)
UNIT OF STUDY
Tax Administration is a study of the theoretical and practical issues that arise in the administration of the Australian tax system, concentrating primarily on the income tax. The unit of study is structured around the key design features of any system of tax administration, namely ascertainment of liability (particularly self assessment), dispute resolution, and collection and recovery of tax. Particular emphasis will be given to the reforms implemented as a result of the Government's Review of Self Assessment. Wherever relevant, the interaction of administration issues with the substantive provisions of the tax law will be considered. Students should gain 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.
Our courses that offer this unit of study
- Executive Master of Arts and Social Sciences
- Executive Master of Public Administration
- Graduate Certificate in Public Administration
- Graduate Diploma in Law
- Graduate Diploma in Public Administration
- Graduate Diploma in Taxation
- Master of Administrative Law and Policy
- Master of Business Law
- Master of Global Law
- Master of International Taxation
- Master of Laws
- Master of Public Administration
- Master of Taxation
Further unit of study information
class work (30%) and 2hr exam (70%)
Faculty/department permission required?
Study this unit outside a degree
If you wish to undertake one or more units of study (subjects) for your own interest but not towards a degree, you may enrol in single units as a non-award student.
If you are from another Australian tertiary institution you may be permitted to underake cross-institutional study in one or more units of study at the University of Sydney.