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Unit of study_
LAWS6107: Tax Litigation
2023 unit information
Thousands of tax disputes arise each year in Australia. This unit aims to equip students with the skills to assist in resolving those disputes both disputes which go before a court or tribunal and those which are resolved earlier. The unit covers information gathering processes open to the Commissioner of Taxation and taxpayers the assessment and objection process review by the Administrative Appeals Tribunal tax appeals directly to the Federal Court appeals to the Federal Court Full Court and High Court state tax litigation in the NSW Supreme Court and NSW Civil and Administrative Tribunal other non Part IVC proceedings such as administrative and Constitutional challenges tax debt recovery promoter penalties garnishee notices hardship release and preference proceedings and alternative dispute resolution. The general topics of legal professional privilege the rules of evidence preparing expert evidence and the difference between questions of law and questions of fact or mixed questions are explored as they relate to tax litigation. A guest lecture is usually given by a Federal Court Judge an Administrative Appeals Tribunal member or both and there is a skills lecture on written advocacy in tax disputes.
Unit details and rules
Managing faculty or University school:
Law
| Code | LAWS6107 |
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| Academic unit | Law |
| Credit points | 6 |
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Prerequisites:
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None |
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Corequisites:
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None |
| Prohibitions:
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None |
| Assumed knowledge:
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It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit |
At the completion of this unit, you should be able to:
- LO1. understand the policy underlying the legal rules on taxation covered in this unit of study
- LO2. have a knowledge of the current legal rules on taxation covered in this unit of study
- LO3. have the ability to interpret other legal rules on taxation applicable to the area covered by the unit of study, whether current or future
- LO4. apply the legal rules on taxation covered by this unit of study to practical problems
Unit availability
This section lists the session, attendance modes and locations the unit is available in. There is a unit outline for each of the unit availabilities, which gives you information about the unit including assessment details and a schedule of weekly activities.
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There are no availabilities for this year.
Modes of attendance (MoA)
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