Taxation Dispute Resolution
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14 weeks weeks
Subjects may require attendance
QS RANKING 2021
Times Higher Education Ranking 2021
At the completion of this subject students will be able to:
- demonstrate a thorough understanding of the variety of situations in which tax disputes arise and the variety of options available for resolving them.
- evaluate the best approach to resolving a particular dispute.
- demonstrate the applied ability to prepare an objection or an appeal.
- critically evaluate the need for alternative dispute resolution, and demonstrate the applied knowledge of engaging in these methods.
- critically analyse core policy issues and debates in relation to tax dispute resolution, including the challenges of an international environment.
- effectively communicate, both in writing and orally, their analyses and conclusions in relation to tax 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 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 additional 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.
- Research Essay (30%)
- Presentation (20%)
- Examination (Invigilated) (50%)
Current study term: 29 Aug 21 to 28 Nov 21
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