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.
Aug 28-30 and Sep 16, 17 (9-3.30)
class assignment (30%) and take-home exam (70%)
Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
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.