Tax Litigation - TABL5506

Faculty: UNSW Business School

School: School of Taxation and Business Law

Course Outline: TABL5506 Course Outline

Campus: Sydney

Career: Postgraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 0

Enrolment Requirements:

Enrolled in programs 5231, 5740, 8428, 9200, 9210, 9231 and completed TABL5551 or TABL5901or equivalent; OR enrolled in programs 5540, 9255, 9257 or 9260; OR in streams TABLBS9250, TABLDS9250, TABLIS9250, or TABLFS9250.

Excluded: ATAX0306, ATAX0506, TABL3006, ATAX0606

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

Description

This course deals with the practical operation of the rule making and dispute resolution in the Australian tax system.

More specifically it covers: the functional limits of legislative supervision; the interaction of the bureaucracy and self-assessing taxpayers (with particular emphasis on Rulings). This includes the methods of auditing self-assessment. It considers the various avenues available to taxpayers to challenge acts or omissions on the part of the Commissioner and the various legal processes available to taxpayers. This includes a review of the main constitutive rules of courts and the Administrative Appeals Tribunal. The course develops a working familiarity with the framework of review, taxpayer remedies and other legal material on tax procedure.