LAWS5240 Tax Dispute Resolution
- 6 points
|Not available in 2020||UWA (Perth)||Face to face|
- 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.
- 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.
- 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
knowledge of tax law
- 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.