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Tax Administration (LAWS90130)
Graduate courseworkPoints: 12.5On Campus (Parkville)
About this subject
- Overview
- Eligibility and requirements
- Assessment
- Dates and times
- Further information
- Timetable(opens in new window)
Contact information
November
Lecturer
Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Overview
Availability(Quotas apply) | November |
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Fees | Look up fees |
Effective tax administration is fundamental to achieving tax policy goals. This subject examines the practical issues that arise in the administration of the Australian tax system and tax administration generally. The sessions will explore in depth the administrative role of the Federal Commissioner of Taxation (FCT) in Australia’s tax regime, the FCT’s general powers and the interaction of the Australian Taxation Office (ATO) with taxpayers, tax professionals and other authorities and agencies. The subject will also include international comparisons as relevant.
The subject will be taught by the Inspector-General of Taxation, Ali Noroozi.
Principal topics include:
- Tax administration under a self-assessment regime
- The FCT’s general powers of administration
- The FCT’s remedial powers
- The structure of the ATO, including the corporate governance regime and internal checks and balances
- The interaction of the FCT and the ATO with the tax profession and the role of the Tax Practitioners Board
- The ATO’s interaction with taxpayers
- External scrutiny of the ATO by government and other agencies and authorities
- The ATO’s role in tax policy advice and law design
- The ATO’s interaction with other Australian government agencies
- The ATO’s interaction with international agencies such as the Organisation for Economic Co-operation and Development (OECD).
Intended learning outcomes
A student who has successfully completed this subject will:
- Have an advanced and integrated understanding of the foundational rules underlying the administration of the income tax laws
- Be able to critically examine, analyse, interpret and assess the effectiveness of those rules in a variety of common dealings between taxpayers and tax professionals on the one hand and the tax administration on the other.
- Have an advanced understanding of the role of administrative law in the way the powers of the FCT are exercised and how FCT decisions can be challenged
- Have the cognitive and technical skills to independently examine, research and analyse the relationship between the Commissioner and other agencies with respect to tax administration
- Have the cognitive and technical skills to advise taxpayers or government officers on the scope of the FCT's powers and limits on those powers
- Have a sophisticated appreciation of tax administration practices in other jurisdictions
- Have the communication skills to clearly articulate and convey complex information regarding tax administration to relevant specialist and non-specialist audiences
- Be able demonstrate autonomy, expert judgment and responsibility as a practitioner and learner in the field of tax administration.
Last updated: 3 November 2022
Eligibility and requirements
Prerequisites
None
Corequisites
None
Non-allowed subjects
This subject is not available to students who have undertaken Tax Administration (730-607) or The Tax Commissioner as Administrator (LAWS70439).
Recommended background knowledge
Applicants without legal qualifications should note that subjects are offered in the discipline of law at an advanced graduate level. While every effort will be made to meet the needs of students trained in other fields, concessions will not be made in the general level of instruction or assessment. Most subjects assume the knowledge usually acquired in a degree in law (LLB, JD or equivalent). Applicants should note that admission to some subjects in the Melbourne Law Masters will be dependent upon the individual applicant’s educational background and professional experience.
Inherent requirements (core participation requirements)
The University of Melbourne is committed to providing students with reasonable adjustments to assessment and participation under the Disability Standards for Education (2005), and the Assessment and Results Policy (MPF1326). Students are expected to meet the core participation requirements for their course. These can be viewed under Entry and Participation Requirements for the course outlines in the Handbook.
Further details on how to seek academic adjustments can be found on the Student Equity and Disability Support website: http://services.unimelb.edu.au/student-equity/home
Last updated: 3 November 2022
Assessment
Additional details
- Class participation (10%)
- Take-Home Examination (5,000-6,000 words) (90%) (11 - 14 January 2019)
or - 7,500-9,000 word research paper (90%) (13 February 2019) on a topic approved by the subject coordinator
A minimum of 75% attendance is a hurdle requirement.
Last updated: 3 November 2022
Quotas apply to this subject
Dates & times
- November
Mode of delivery On Campus (Parkville) Contact hours 24-34 hours Total time commitment 150 hours Pre teaching start date 22 October 2018 Pre teaching requirements The pre-teaching period commences four weeks before the subject commencement date. From this time, students are expected to access and review the Reading Guide that will be available from the LMS subject page and the subject materials provided by the subject coordinator, which will be available from Melbourne Law School. Refer to the Reading Guide for confirmation of which resources need to be read and what other preparation is required before the teaching period commences. Teaching period 19 November 2018 to 23 November 2018 Last self-enrol date 26 October 2018 Census date 19 November 2018 Last date to withdraw without fail 4 January 2019 Assessment period ends 13 February 2019 November contact information
Lecturer
Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Additional delivery details
This subject has a quota of 30 students.
Enrolment is on a first come, first served basis. Waitlists are maintained for subjects that are fully subscribed.
Students should note priority of places in subjects will be given as follows:
- To currently enrolled Graduate Diploma and Masters students with a satisfactory record in their degree
- To other students enrolling on a single subject basis, eg Community Access Program (CAP) students, cross-institutional study and cross-faculty study.
Please refer to the Melbourne Law Masters website for further information about the management of subject quotas and waitlists.
Last updated: 3 November 2022
Further information
- Texts
Prescribed texts
Specialist printed materials will be made available free of charge from the Melbourne Law School prior to the pre-teaching period.
- Links to additional information
- Available through the Community Access Program
About the Community Access Program (CAP)
This subject is available through the Community Access Program (also called Single Subject Studies) which allows you to enrol in single subjects offered by the University of Melbourne, without the commitment required to complete a whole degree.
Entry requirements including prerequisites may apply. Please refer to the CAP applications page for further information.
Last updated: 3 November 2022