Ongoing class presentation (10%) and structured class participation (10%): Students will receive a mark out of 20 for preparing a 500-word summary answer to a specific question in the unit of study reading guide (10%) and participating in class discussion on the specific question (10%). The allocation of questions to each student will be released on the first day of classes. The written summary is due before the relevant class. This task requires students to understand the key concepts and principles of the readings in relation to the specific question allocated and assesses the student’s capacity to demonstrate critical thinking. The outcome of a grant of special consideration application may include an alternative task, at the discretion of the Unit Coordinator.

Short release assignment (20%): The assignment will consist of a written answer covering material from Topics 1-3 and raise policy and technical issues concerning tax treaties. The assignment will cover all four learning outcomes - the nature of the material automatically involves learning LO1 and LO3 (Policy and alternatives to current rules) and alternatives rules would work in one or more practical situations compared to current rules (LO2 and LO4). 

Assignment questions will be released at 9:00am on 17 April 2023 and it is due by 9:00am on 20 April 2023, Sydney Australia time. The maximum length of the assignment is 1500 words (no formal referencing required). The outcome of a grant of special consideration application may include an alternative task, at the discretion of the Unit Coordinator.

Final exam (On-campus supervised) (60%): The examination will be mainly problem based and consist of three questions of which students are required to answer two questions and will cover topics 4-13. The total duration of the final exam is 2 hours and 30 minutes (including 30 minutes reading time), commencing at 2:00pm on 11 May 2023 and is due by 4:30pm on the same day, Sydney Australia time. 

It will be conducted as a pen-and-paper exam. The outcome of a successful Special Consideration application will be a replacement exam, which may be by way of a viva voce examination.

Word Limit Penalty: A piece of assessment which exceeds the prescribed word limit will attract a penalty of 10% of the total marks available for the piece of assessment for every 100 words, or part thereof.

The use of editors or proof-readers: The use of assistance in preparing and editing assessment tasks in this unit of study is strictly prohibited. Assistance includes human and automated writing tools (not including spell checking).

Assessment requirement to pass a unit of study: A student must make a genuine attempt at all assessment tasks set out in this Unit of Study in order to obtain a Pass mark and grade (or above); otherwise an Absent Fail grade will be recorded as the student’s result for this Unit of Study.