LAWS6107 - Tax Litigation

Objectives

  • 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.

Content

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.

Session

Semester 1 Intensive
5-7 & 10, 11 April 2017

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

Assumed Knowledge

It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice, in an industry role or in the Australian Taxation Office.
For students who do not have such knowledge or work experience, they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.

Assessment

  • in-class test (30%)
  • 2 hour exam (70%)

Continuing Professional Development (CPD)

You can credit this unit towards Continuing Professional Development (CPD). Units of study that are part of Sydney Law School’s Postgraduate Program meet the necessary Mandatory Continuing Legal Education (MCLE) of the Law Society of New South Wales and the Continuing Professional Development (CPD) requirements of the New South Wales Bar Association. You may complete this unit of study by enrolling on a non-degree basis or on an audit basis only with no assessment via Single Unit Study.

Courses this unit is available in

Master of Laws | Graduate Diploma in Law | Master of Global Law | Master of Business Law | Master of Taxation | Master of International Taxation | Graduate Diploma in Taxation