ATAX0106 Tax Administrative Law

6 Units of Credit
Taxation & Business Law

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This course focuses on the key policy and practical aspects of the administration of the Commonwealth's 'self-assessment' income taxation regime. The materials also provide a broad perspective on the challenges all parties (the Tax Office, taxpayers, tax advisors, tribunals and the courts, Inspector-General, Ombudsman, etc) face in meeting their various obligations under taxation and administrative laws. This broad perspective is important when considering (for example) the transparency of the Tax Office's decision-making practices, and the appropriateness of its compliance strategies and payment enforcement practices. Similarly, a broad perspective is required when considering the appropriateness of the dispute resolution avenues taxpayers have available to them. Correspondingly, a major theme running through the study materials is that all parties are part of a 'mass decision-making' tax regime, which requires an appropriate set of roles, obligations and 'checks and balances' on decision-making to ensure that both the underlying policy intent of the Commonwealth's taxation laws and 'procedural justice' are achieved.