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Income Tax Compliance and Enforcement (LAWS90176)
Graduate courseworkPoints: 12.5Not available in 2024
Overview
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This subject will be delivered online in 2020 over the scheduled dates.
This subject will examine the nature and extent of, and reasons for, non-compliance with taxation laws in Australia, the government’s investigatory agencies and their powers, with particular reference to their information gathering powers, the range of offences and penalties (civil, criminal and administrative) which apply to non-compliance, the liability of advisers and promoters, the prosecution process and the sentencing of tax offenders. The international dimensions of tax compliance will also be examined.
Principal topics will include:
- The need for compliance and the extent of non-compliance
- Models and theories of compliance
- Investigating non-compliance: legislative and organizational framework
- Obtaining information
- Adviser’s duties and liabilities
- Offences and penalties: civil and administrative
- Criminal prosecutions
- Sentencing tax offenders
- Enforcement and collection
- International compliance and enforcement
Intended learning outcomes
A student who has successfully completed this subject will:
- Have an advanced and integrated understanding of the operation of the Australian tax system as it relates to compliance with, and enforcement of, Australian tax law;
- Be able to critically examine, analyse, interpret and assess the law and practice in relation to tax compliance;
- Have a sophisticated appreciation of tax compliance law and policy and be able to generate critical and creative ideas of how the system may be improved.
Generic skills
A student who has successfully completed this subject will:
- Have the cognitive and technical skills to independently examine, research and analyse existing and emerging issues relating to tax compliance law and policy;
- Have the communication skills to clearly articulate and convey complex information regarding tax compliance law and policy.
Last updated: 30 January 2024
Eligibility and requirements
Prerequisites
None
Corequisites
None
Non-allowed subjects
None
Recommended background knowledge
This subject has an Australian-focus with some international dimensions. It is taught at an advanced level and will be oriented towards tax policy rather than on the intricacies of tax legislation and case law.
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: 30 January 2024
Assessment
Description | Timing | Percentage |
---|---|---|
Written assignment on a set topic
| 16 December | 30% |
Research paper on a topic approved by the subject coordinator
| 17 February 2021 | 70% |
Attendance 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: 30 January 2024
Quotas apply to this subject
Dates & times
Not available in 2024
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: 30 January 2024
Further information
- Texts
Prescribed texts
Specialist materials may 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.
Additional information for this subject
If required, please contact law-admissions@unimelb.edu.au for subject coordinator approval.
- 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: 30 January 2024