Outline

Overview

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 when a proceeding is before a court or tribunal and at the pre-litigation stage. The unit covers the information gathering processes available to the Commissioner of Taxation and taxpayers, the assessment and objection process, review by the Administrative Appeals Tribunal of objection decisions, appeals to the Federal Court, non-Part IVC disputes (including tax debt recovery, promotor penalties, judicial review proceedings, and Constitutional challenges), interlocutory disputes, appeals to the Full Court of the Federal Court, High Court appeals, and State tax litigation in the NSW Supreme Court and NSW Civil and Administrative Tribunal. 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 are explored as they relate to tax litigation. A guest lecture is usually given by a judge of the Federal Court of Australia and/or a member of the Administrative Appeals Tribunal and there is a skills lecture on written advocacy in tax disputes.

Unit details and rules

Unit code	LAWS6107
Academic unit	Law
Credit points	6
Prohibitions ?	None
Prerequisites ?	None
Corequisites ?	None
Assumed knowledge ?	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
Available to study abroad and exchange students	No

Teaching staff

Coordinator	Michael Dirkis, michael.dirkis@sydney.edu.au

Type	Description	Weight	Due	Length
In-semester test (Take-home short release)	In-semester test (30%) Problem-based questions (1500 words)	30%	Week 10 Due date: 18 Oct 2021 at 13:00	1 hour
Outcomes assessed:
Final exam (Take-home short release)	Final exam (70%) Problem-based, 3000 words	70%	Week 12 Due date: 08 Nov 2021 at 10:00	2.5 hours
Outcomes assessed:
= Type D in-semester exam ? = Type D final exam ?

Assessment summary

The in-semester test (30%) will be released on 18 October 2021 at 1:00pm and due on 18 October 2021 at 2:10pm. You will have one hour plus 10 minutes reading time to prepare and submit your response to the question. There is a strict word limit of 1500 words for this assignment. Any words in excess of 1500 will not be read or marked. Students must submit the assignment by the due date and time.

The final exam (70%) will be released on 8 November 2021 at 10:00am and due on 8 November 2021 at 1:00pm. You will have 2.5 hours plus 30 minutes reading time to prepare and submit your response to the question.There is a strict word limit of 3000 words for this assignment. Any words in excess of 3000 will not be read or marked. Students must submit the assignment by the due date and time.

Assessment requirement to pass a unit of study: A student must make a genuine attempt at all assessment tasks set out in this Unit of Study in order to obtain a Pass mark and grade (or above); otherwise an Absent Fail grade will be recorded as the student’s result for this Unit of Study.

Assessment criteria

The University awards common result grades, set out in the Coursework Policy 2014 (Schedule 1).

These guidelines are designed to provide students with an understanding of the standards applied when grading assessments. Students should note that the type of assessment will affect the relevance of each factor. For example, the amount and type of research required will vary between a research essay, which will require independent research beyond the prescribed materials, and a problem question which may only require appropriate analysis of the prescribed materials. Conversely application of law to the facts is crucial in problem questions, where often less so in research essays.
These standards may be applied in conjunction with specific marking criteria.

Result name	Mark range	Description
High distinction	85 - 100	Work receiving a high distinction grade will generally exhibit the following characteristics: • Completely answers the question. • Contains striking originality of approach or analysis. • Demonstrates exhaustive or innovative research (where independent research required). • Exceptionally well written, structured and expressed. • Is otherwise exceptional in some way.
Distinction	75 - 84	Work receiving a distinction grade will generally exhibit the following characteristics: • Completely answers the question. • Achieves a critical and evaluative approach to the issues. • Content and structure is well organised in support of the argument. • Demonstrates extensive research and analysis to support a well-documented argument. • Generally well expressed and free from errors. • Has a clear structure and is well articulated.
Credit	65 - 74	Work receiving a credit grade will generally exhibit the following characteristics: • Covers main issues fairly well in answering the question. • Contains no significant errors • Demonstrates an attempted critical approach to the issues. • Demonstrates reasonably sound research and analysis in addressing the key issues. • Has a clear structure and reasonably clear expression.
Pass	50 - 64	Work receiving a pass grade will generally exhibit the following characteristics: • Identifies the key issues but does not follow through with a reasoned argument. • Contains some significant errors. • Displays satisfactory engagement with the key issues. • Offers descriptive summary of material relevant to the question. • Superficial use of material and may display a tendency to paraphrase. • Demonstrates little evidence of in-depth research or analysis. • Adequate expression. • Overall, demonstrates the minimum level of competence in the assessment and satisfies the requirements to proceed to higher-level studies in the degree or subject area.
Fail	0 - 49	Work may fail for any or all of the following reasons: • Does not answer the question. • Contains significant or numerous errors. • Few or no identifiable arguments. • Content that is inappropriate or irrelevant. • Lack of research or analysis. • Difficult or impossible to understand through poor grammar, expression or structure. • Overall, does not demonstrate the minimum level of competence in the assessment.

For more information see sydney.edu.au/students/guide-to-grades.

For more information see guide to grades.

Late submission

In accordance with University policy, these penalties apply when written work is submitted after 11:59pm on the due date:

Deduction of 5% of the maximum mark for each calendar day after the due date.
After ten calendar days late, a mark of zero will be awarded.

This unit has an exception to the standard University policy or supplementary information has been provided by the unit coordinator. This information is displayed below:

Due to the nature of the assessment(s), no late submission of work will be accepted after the assessment submission deadline. Please apply for special consideration https://www.sydney.edu.au/students/special-consideration.html. Any approved requests for special consideration will receive a replacement assessment.

Academic integrity

The Current Student website provides information on academic integrity and the resources available to all students. The University expects students and staff to act ethically and honestly and will treat all allegations of academic integrity breaches seriously.

We use similarity detection software to detect potential instances of plagiarism or other forms of academic integrity breach. If such matches indicate evidence of plagiarism or other forms of academic integrity breaches, your teacher is required to report your work for further investigation.

You may only use artificial intelligence and writing assistance tools in assessment tasks if you are permitted to by your unit coordinator, and if you do use them, you must also acknowledge this in your work, either in a footnote or an acknowledgement section.

Studiosity is permitted for postgraduate units unless otherwise indicated by the unit coordinator. The use of this service must be acknowledged in your submission.

Learning support

Simple extensions

If you encounter a problem submitting your work on time, you may be able to apply for an extension of five calendar days through a simple extension.  The application process will be different depending on the type of assessment and extensions cannot be granted for some assessment types like exams.

Special consideration

If exceptional circumstances mean you can’t complete an assessment, you need consideration for a longer period of time, or if you have essential commitments which impact your performance in an assessment, you may be eligible for special consideration or special arrangements.

Special consideration applications will not be affected by a simple extension application.

Using AI responsibly

Co-created with students, AI in Education includes lots of helpful examples of how students use generative AI tools to support their learning. It explains how generative AI works, the different tools available and how to use them responsibly and productively.

Weekly schedule

WK	Topic	Learning activity
Ongoing	Introduction to unit; Different types of tax proceedings	Block teaching (2 hr)
	Information gathering (and resistance) by taxpayers and by the ATO	Block teaching (2 hr)
	Income tax assessments and the objection process	Block teaching (2 hr)
	Alternative Dispute Resolution	Block teaching (2 hr)
	Written advocacy	Block teaching (2 hr)
	Review of tax decisions in Administrative Appeals Tribunal (AAT)	Block teaching (2 hr)
	Tax “appeals” to the Federal Court – initial steps	Block teaching (2 hr)
	Tax “appeals” to the Federal Court –interlocutory steps	Block teaching (2 hr)
	Tax “appeals” to the Federal Court – preparing evidence	Block teaching (2 hr)
	Tax “appeals” to the Federal Court – the hearing	Block teaching (2 hr)
	Other Federal tax proceedings and disputes	Block teaching (2 hr)
	Appeals	Block teaching (2 hr)
	NSW State tax litigation	Block teaching (2 hr)

Attendance and class requirements

Attendance: All students are required to attend 70% of classes (or as otherwise specified by the Unit Coordinator) to satisfy the pass requirements for each unit of study. Attendance requirements may be satisfied by online attendance as specified by the Unit Coordinator. Failure to meet this requirement may result in a student being precluded from sitting the final assessment.

For units offered in Intensive mode, participation in all scheduled sessions may be expected by a Unit Coordinator in order to satisfy the requirements of the unit.

Word count penalty: A piece of assessment which exceeds the prescribed word limit will not be read or marked. The total word count for all written assessments will include: bibliography; footnote numbers; footnote citation; cover page, body text; headings and sub-headings; quotations.

Referencing: The Sydney Law School expects you to use the Australian Guide to Legal Citation (4th edition, 2018) for your footnoting style, although you should confirm this with your lecturer, and a link to the library website where this is set out comprehensively is available at https://libguides.library.usyd.edu.au/c.php?g=508212&p=3476376

Study commitment

Typically, there is a minimum expectation of 1.5-2 hours of student effort per week per credit point for units of study offered over a full semester. For a 6 credit point unit, this equates to roughly 120-150 hours of student effort in total.

Required readings

The legislative sections and asterisked cases in the Reading Guide are required reading for the relevant lecture. You should have ready access to the legislation. This is usually obtained by purchasing the full set of 2021 Income Tax Legislation (The Co-Op Bookshop sells CCH and Thomson Reuters versions).

G T Pagone, Tax Disputes (Sydney, Federation Press, 2018)

General Tax textbooks and practitioner guides may be of assistance (although this course only engages a fraction of their content), such as:

Cooper, Dirkis, Stewart, & Vann, Income Taxation – Commentary and Materials (9th ed.) (Sydney, Thomson Reuters, 2020)
Woellner et al, Australian Taxation Law (31st ed.) (Sydney, CCH, 2021)
Australian Master Tax Guide 2021 (CCH, 2021)
The Australian Tax Handbook 2021 (Thomson Reuters, 2021)

G T Pagone has also written a book on written advocacy in tax disputes. You will be provided with some of its content in the Written Advocacy lecture, but the entire book is worth reading:

G T Pagone, Tax Effective Writing (Sydney, Federation Press, 2013)

Learning outcomes

Learning outcomes are what students know, understand and are able to do on completion of a unit of study. They are aligned with the University's graduate qualities and are assessed as part of the curriculum.

Outcomes
Graduate qualities

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

Graduate qualities

The graduate qualities are the qualities and skills that all University of Sydney graduates must demonstrate on successful completion of an award course. As a future Sydney graduate, the set of qualities have been designed to equip you for the contemporary world.

GQ1	Depth of disciplinary expertise Deep disciplinary expertise is the ability to integrate and rigorously apply knowledge, understanding and skills of a recognised discipline defined by scholarly activity, as well as familiarity with evolving practice of the discipline.
GQ2	Critical thinking and problem solving Critical thinking and problem solving are the questioning of ideas, evidence and assumptions in order to propose and evaluate hypotheses or alternative arguments before formulating a conclusion or a solution to an identified problem.
GQ3	Oral and written communication Effective communication, in both oral and written form, is the clear exchange of meaning in a manner that is appropriate to audience and context.
GQ4	Information and digital literacy Information and digital literacy is the ability to locate, interpret, evaluate, manage, adapt, integrate, create and convey information using appropriate resources, tools and strategies.
GQ5	Inventiveness Generating novel ideas and solutions.
GQ6	Cultural competence Cultural Competence is the ability to actively, ethically, respectfully, and successfully engage across and between cultures. In the Australian context, this includes and celebrates Aboriginal and Torres Strait Islander cultures, knowledge systems, and a mature understanding of contemporary issues.
GQ7	Interdisciplinary effectiveness Interdisciplinary effectiveness is the integration and synthesis of multiple viewpoints and practices, working effectively across disciplinary boundaries.
GQ8	Integrated professional, ethical, and personal identity An integrated professional, ethical and personal identity is understanding the interaction between one’s personal and professional selves in an ethical context.
GQ9	Influence Engaging others in a process, idea or vision.

Outcome map

Learning outcomes	Graduate qualities
Learning outcomes

Responding to student feedback

This section outlines changes made to this unit following staff and student reviews.

No changes have been made since this unit was last offered.

Disclaimer

The University reserves the right to amend units of study or no longer offer certain units, including where there are low enrolment numbers.

To help you understand common terms that we use at the University, we offer an online glossary.

Current students

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Weekly schedule

Weekly schedule

Attendance and class requirements

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Responding to student feedback

Responding to student feedback

Disclaimer

On this page

Useful links

Media

Student links

About us

Connect

Current students

LAWS6107: Tax Litigation

Intensive October, 2021 [Block mode] - Remote

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Weekly schedule

Weekly schedule

Attendance and class requirements

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Responding to student feedback

Responding to student feedback

Disclaimer

On this page

Useful links

Media

Student links

About us

Connect