Taxation Dispute Resolution

• • Introduction and objectives; The Commissioner's assessment powers
  • Risk reviews and audits
  • The Commissioner's information gathering powers and the exceptions to them
  • ATO position papers; Independent review for large taxpayers; GAAR Panel
  • Private binding rulings
  • Objection and appeal; AAT or Federal Court?
  • Running a case in the AAT
  • Transfer pricing and BEPS disputes
  • Statements of Facts, Issues and Contentions; Submissions
  • The Commissioner's obligations as a model litigant; Role of the Inspector-General of Taxation
  • Declaratory relief and judicial review; Appeals from the AAT to the Federal Court
  • Alternative dispute resolution
  • Code of settlement practice; Model settlement deeds
  • Comparative tax dispute resolution

You must have successfully completed the following subject(s) before starting this subject:

CUR-MT531-Fundamentals of Australian Tax Law ;

Special requirements

No special requirements

This unit considers the various disputes and conflicts that arise in the taxation context and how these are resolved. It covers a variety of topics, most importantly—the conduct of risk reviews and audits; the Commissioner's information gathering powers; the objection process; the new independent review process; the role of the General Anti-Avoidance Rules Panel; the appeal process in the Administrative Appeals Tribunal; the appeal process in the Federal Court; drafting a statement of facts, issues and contentions; the role of declaratory relief; the Commissioner's obligations as a model litigant; alternative dispute resolution; the code of settlement practice; and tax dispute resolution in the international environment.

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.

• Research Essay (30%)
• Presentation (20%)
• Examination (Invigilated) (50%)