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.

Session

Semester 1 Intensive
9-11 & 14, 15 April 2014

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

Assessment

  • 1 x 3,000 Word Assignment (35%)
  • 1 x Two-Hour Exam (65%)

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 | Graduate Diploma in Taxation | Master of International Taxation