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Tax Administration (LAWS90130)
Graduate courseworkPoints: 12.5Not available in 2022
From 2023 most subjects will be taught on campus only with flexible options limited to a select number of postgraduate programs and individual subjects.
To learn more, visit COVID-19 course and subject delivery.
Overview
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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 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 Ali Noroozi, PwC Tax Partner and former Inspector-General of Taxation.
Principal topics include:
- Tax administration under a self-assessment regime
- The structure of the ATO, including the corporate governance regime and internal checks and balances
- ATO compliance approaches and information gathering
- The ATO’s provision of advice and guidance to taxpayers
- The FCT's general powers of administration and remedial powers
- 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 taxpayer including their rights such as seeking reviews of ATO decisions
- 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 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 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 FCT 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 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: 12 November 2022
Eligibility and requirements
Prerequisites
Admission into a relevant Melbourne Law Masters program
Corequisites
None
Non-allowed subjects
730607 Tax Administration
LAWS70439 The Tax Commissioner as Administrator
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: 12 November 2022
Assessment
Description | Timing | Percentage |
---|---|---|
Assessment 1: Class participation | Throughout the teaching period | 10% |
Assessment 2, Option 1: Take-Home Examination
| 3 - 6 December | 90% |
Assessment 2, Option 2: Research paper on a topic approved by the subject coordinator
| 19 January 2022 | 90% |
Hurdle requirement: A minimum of 75% attendance. Note: the attendance hurdle does not apply when the subject is delivered online. | Throughout the teaching period | N/A |
Last updated: 12 November 2022
Quotas apply to this subject
Dates & times
Not available in 2022
Additional delivery details
This subject has a quota of 30 students.
Enrolment is on a 'first in' basis. Waitlists are maintained for subjects that are fully subscribed.
Students should note priority of waitlisted 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.
Melbourne Law School may reserve places in a subject for incoming international cohorts or where a subject is core to a specialisation with limited alternate options.
Last updated: 12 November 2022
Further information
- Texts
Prescribed texts
Specialist materials will be made available via the LMS in 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.
- Available to Study Abroad and/or Study Exchange Students
This subject is available to students studying at the University from eligible overseas institutions on exchange and study abroad. Students are required to satisfy any listed requirements, such as pre- and co-requisites, for enrolment in the subject.
Last updated: 12 November 2022