Tax Litigation

Subject LAWS70266 (2010)

Note: This is an archived Handbook entry from 2010.

Credit Points: 12.50
Level: 7 (Graduate/Postgraduate)
Dates & Locations:

This subject has the following teaching availabilities in 2010:

Semester 2, Parkville - Taught on campus.
Pre-teaching Period Start not applicable
Teaching Period not applicable
Assessment Period End not applicable
Last date to Self-Enrol not applicable
Census Date not applicable
Last date to Withdraw without fail not applicable


Timetable can be viewed here. For information about these dates, click here.
Time Commitment: Contact Hours: The total class time is between 24 and 26 hours.
Total Time Commitment: Visit the Melbourne Law Masters website for more information about this subject.
Prerequisites: Visit the Melbourne Law Masters website for more information about this subject.
Corequisites: Visit the Melbourne Law Masters website for more information about this subject.
Recommended Background Knowledge: Visit the Melbourne Law Masters website for more information about this subject.
Non Allowed Subjects: Visit the Melbourne Law Masters website for more information about this subject.
Core Participation Requirements: Visit the Melbourne Law Masters website for more information about this subject.

Contact

For the most up-to-date information about this subject, contact the Melbourne Law Masters Office by email at law-masters@unimelb.edu.au or phone 8344 6190 or alternatively visit the subject website: www.masters.law.unimelb.edu.au
Subject Overview:
  • Introduction and the appeals process under Part IVC of the Taxation Administration Act 1953 (Cth)
  • Challenging an assessment, objections, objections decisions and appeal
  • The audit process and the Commissioner's information-gathering powers
  • Interlocutory steps for getting a case ready for trial, including the Federal Court Taxation Practice Note No.1
  • Written advocacy - the different needs at various stages of the appeals process
  • The hearing
  • Use of expert witnesses
  • Appeals to Federal, Full Federal and High Court
  • The rulings process
  • Judicial review of decisions made by the Commissioner
  • Recovery of tax
  • Penalties.
Objectives:

This subject will examine the procedural and evidentiary aspects of the process of contesting assessments and collection procedures under Commonwealth taxation laws, as well as other proceedings involving the Commissioner of Taxation.
Assessment:

Assignment (30%)
Take-home examination (70%) (19-22 November)

or

Take-home examination (100%) (19-22 November)
Prescribed Texts: Visit the subject website for more information
Breadth Options:

This subject is not available as a breadth subject.
Fees Information: Subject EFTSL, Level, Discipline & Census Date
Generic Skills: Visit the Melbourne Law Masters website for more information about this subject.
Links to further information: http://www.masters.law.unimelb.edu.au/

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