Tax Administration Process - TABL3006
Faculty: UNSW Business School
School: School of Taxation and Business Law
Course Outline: TABL3006 Course Outline
Campus: Sydney
Career: Undergraduate
Units of Credit: 6
EFTSL: 0.12500 (more info)
Indicative Contact Hours per Week: 0
Enrolment Requirements:
Prerequisite: 48 units of credit completed.
Equivalent: ATAX0606
Excluded: ATAX0306, ATAX0506, TABL5506, ATAX0406
CSS Contribution Charge: 3 (more info)
Tuition Fee: See Tuition Fee Schedule
Further Information: See Class Timetable
View course information for previous years.
Description
It examines the role of key tax institutions. More specifically it covers: the functional limits of legislative supervision (including drafting styles, principle based legislation and the imperative of clear, robust tax law); the interaction of the bureaucracy and self-assessing taxpayers based on a Culp Davis delegated decision making model (with particular emphasis on Rulings). This includes rulings as part of the delegation process; the methods of auditing self assessment, and amending assessments in a self assessment framework; the strengths and limits of judicial intervention as a dispute resolution and rule making vehicle, including constitutive rules of courts and the innovative Administrative Appeals Tribunal.
The course develops a working familiarity with the framework of review, taxpayer remedies and other legal material on tax procedure. It emphasises the crucial information gathering rules.