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This course deals with the practical operation of the rule making and dispute resolution in the Australian tax system. It examines the role of key tax institutions.
More specifically it covers
the functional limits of legislative supervision
the interaction of the bureaucracy
self-assessing taxpayers (with particular emphasis on Rulings)
This includes rulings as part of the delegation process; 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.