Fundamentals of Tax Administration
Get to know the building blocks of Australian tax. Understand how the Australian Taxation Office (ATO) works – including income tax legislation and the Taxation Administration Act.
Your upfront cost: $0
Subjects may require attendance
- 01 Jun 2020
- 30 Nov 2020
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At the completion of this subject students will be able to:
- describe the tax administration of the Australian Taxation System, including audits , investigations, administrative and judicial review avenues
- explain tax planning and procedures and tax avoidance and Australian Taxation Office procedures for dealing with objections, appeals and rulings systems
- discuss tax legislation and specific legal principles that govern tax administration in Australia
- evaluate the professional responsibilities, including the role of a tax agent, within considerations of ethics and obligations toward stakeholders.
- Areas of audits
- Investigations and administrative and judicial review avenues
- Tax planning
- Tax avoidance
- Procedures associated with dealing with the Australian Taxation Office (ATO) through objections, appeals and the rulings systems
- Professional responsibilities in the tax area including the role of a Tax Agent and their obligations towards their clients and the Australian Taxation Office
You must either have successfully completed the following subject(s) before starting this subject, or currently be enrolled in the following subject(s) in a prior study period; or enrol in the following subject(s) to study prior to this subject:
Please note that your enrolment in this subject is conditional on successful completion of these prerequisite subject(s). If you study the prerequisite subject(s) in the study period immediately prior to studying this subject, your result for the prerequisite subject(s) will not be finalised prior to the close of enrolment. In this situation, should you not complete your prerequisite subject(s) successfully you should not continue with your enrolment in this subject. If you are currently enrolled in the prerequisite subject(s) and believe you may not complete these all successfully, it is your responsibility to reschedule your study of this subject to give you time to re-attempt the prerequisite subject(s)
No special requirements
This subject will focus on the tax administration of the Australian taxation system. The subject is designed to introduce students to the way in which the Australian Taxation Office (ATO) administers income tax legislation and associated legislation such as the Taxation Administration Act.
Please Note: If it’s your first time studying a Curtin University subject you’ll need to complete their compulsory ‘Academic Integrity Program’. It only takes two hours to complete online, and provides you with vital information about studying with Curtin University. The Academic Integrity Program is compulsory, so if it’s not completed your subject grades will be withheld.
Find out more about the Academic Integrity module.
- Essay (25%)
- Case Study (25%)
- Invigilated exam (50%)
Australian Tax Law 2020
Woellner, et al.
Check the learning management system (LMS) of your university for textbook details.