LAWS5240 Tax Dispute Resolution

Credit
6 points
Offering
(see Timetable)
AvailabilityLocationMode
Non-standard teaching periodUWA (Perth)Face to face
Content
This unit deals with dispute and conflict in the taxation environment and how it is resolved. It covers a variety of topics, most importantly—the conduct of risk reviews and audits; the Commissioner's information gathering powers; the objection process; the new independent review process; the role of the General Anti-Avoidance Rules Panel; the appeal process in the Administrative Appeals Tribunal; the appeal process in the Federal Court; drafting a statement of facts, issues and contentions; the role of declaratory relief; the Commissioner's obligations as a model litigant; alternative dispute resolution; the code of settlement practice; and tax dispute resolution in the international environment.
Outcomes
Students are able to (1) demonstrate a thorough understanding of the variety of situations in which tax disputes arise and the variety of options available for resolving them; (2) evaluate the best approach to resolving a particular dispute; (3) demonstrate the applied ability to prepare an objection or an appeal; (4) critically evaluate the need for alternative dispute resolution, and demonstrate the applied knowledge of engaging in these methods; (5) critically analyse core policy issues and debates in relation to tax dispute resolution, including the challenges of an international environment; (6) use appropriate research methods to answer complex questions in relation to tax dispute resolution; (7) find, understand and apply a wide range of legal and academic sources to tax dispute resolution issues; (8) effectively communicate, both in writing and orally, their analyses and conclusions in relation to tax dispute resolution; and (9) organise their work effectively and work autonomously, and reflect upon and use feedback.
Assessment
Indicative assessments in this unit are as follows: (1) research essay; (2) examination; and (3) in-class presentation and participation. Further information is available in the unit outline.

Supplementary assessment is not available in this unit.
Unit Coordinator(s)
Adjunct Associate Professor Alain Musikanth SC
Unit rules
Advisable prior study:
previous study
or
knowledge of tax law
Contact hours
Students must attend every day of the intensive period, Tuesday 2 to Friday 5 April. Refer to the timetable website for further information.
Unit Outline
Non-standard teaching period [TS-N-2_2019]
  • The availability of units in Semester 1, 2, etc. was correct at the time of publication but may be subject to change.
  • All students are responsible for identifying when they need assistance to improve their academic learning, research, English language and numeracy skills; seeking out the services and resources available to help them; and applying what they learn. Students are encouraged to register for free online support through GETSmart; to help themselves to the extensive range of resources on UWA's STUDYSmarter website; and to participate in WRITESmart and (ma+hs)Smart drop-ins and workshops.
  • Books and other material wherever listed may be subject to change. Book lists relating to 'Preliminary reading', 'Recommended reading' and 'Textbooks' are, in most cases, available at the University Co-operative Bookshop (from early January) and appropriate administrative offices for students to consult. Where texts are listed in the unit description above, an asterisk (*) indicates that the book is available in paperback.