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Tax Administrative Law - ATAX0006

School:  Aus School of Tax and Bus Law
Course Outline: See below
Campus: ATAX Campus
Career: Undergraduate
Units of Credit: 6
EFTSL: 0.12500 (more info)
Indicative Contact Hours per Week: 0
Excluded: ATAX0106
CSS Contribution Charge:Band 1 (more info)
Further Information: See Class Timetable


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.

Recommended Prior Knowledge


Course Objectives

The objective of this course is to help you:
  • Obtain an appreciation of the 'mass decision-making' nature of tax administration, from both theoretical and practical perspectives
  • Identify and critically examine the main features of the Commonwealth's 'self-assessment' income tax regime
  • Gain a good understanding of the different ways in which the ATO, the Administrative Appeals Tribunal, the Courts, and the Ombudsman seek to ensure that the principles of 'procedural justice' and other attributes of good tax administration are put into practice
  • Develop your advocacy skills

Main Topics

  • Key concepts
  • Assessment and rule making
  • Legislative framework for decision validation
  • Judicial supervision
  • Information (taxpayers and Commissioner)
  • Tax payments and penalties


2 Assignments
1 Exam

Course Texts

Information regarding the Atax Textbook Lists for Semester 1 will be available on the UNSW Bookshop website from 1 February.

Information regarding the Atax Textbook Lists for Semester 2 will be available on the UNSW Bookshop website from 1 July.

Refer to Course Profile supplied by Lecturer.

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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.