LAWS5240 Tax Dispute Resolution

Credit
6 points
Offering
AvailabilityLocationMode
Not available in 2020UWA (Perth)Face to face
Details for undergraduate courses
  • Level 5 elective
  • Honours option in Business Law [Bachelor of Commerce (Honours)]
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
  • 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.
  • Unit readings, including any essential textbooks, are listed in the unit outline for each unit one week prior the commencement of study. The unit outline will be available via the LMS and the UWA Handbook. Reading lists and essential textbooks are subject to change each semester. Essential textbooks can be purchased from the commercial vendors to secure the best deal. The Student Guild can provide assistance on where to purchase books if required. Books can be purchased second hand at the Guild Secondhand bookshop (second floor, Guild Village), which is located on campus. Copies of textbooks and other readings will be made available for students to access from the Library, online wherever possible as well as in print.