Ethics in Tax Practice (LAWS90324)

Ethics in Tax Practice explores the ethical responsibilities of Australian tax professionals (both lawyers and non-lawyers).  Students will examine the ethical framework applying to tax practice, including the increasing range of applicable ethics-based rules, codes of conduct and laws, and their intersection with ethical principles.  Laws relating to promoter penalties and penalties for tax shortfalls will also be reviewed.  Through discussions, case studies, and consideration of recent developments in this area, students will delve into ethical dilemmas and considerations faced by tax professionals and build the skills essential for ethical decision-making in current tax practice. 

This subject has an Australian focus. 

Intended learning outcomes

A student who has successfully completed this subject should be able to: 

• Identify and apply the ethical rules and laws relevant to their tax practice;
• Discriminate between different types of ethical dilemmas in real world scenarios;
• Navigate ethical dilemmas using an ethical decision-making framework, consistent with ethical rules and laws.

Generic skills

• Advanced understanding of the area of ethics in tax practice.
• Ability to investigate, evaluate, synthesise and apply knowledge.
• Well-developed problem solving abilities.
• Capacity to effectively communicate complex ideas and theories.
• Capacity to engage with issues in contemporary society.