77767 Taxation Administration
6cpRequisite(s): 60 credit points of completed study in C04148 Master of Law and Legal Practice
These requisites may not apply to students in certain courses.
There are also course requisites for this subject. See access conditions.
Postgraduate
Subject coordinator: J Taggart
Access to timely and relevant tax-related information is crucial to the Australian Taxation Office's attempts to correctly assess taxpayers and to taxpayers' attempts to resist assessments. In this subject students critically analyse the rationale for, and structure of, the current tax administration system, and then proceed to a detailed analysis of the key strategic elements of that system including tax audits, self-assessment, objections and appeals, and collection and recovery of unpaid tax. Alternatives for reform are also examined.
Access conditions
Note: The requisite information presented in this subject description covers only academic requisites. Full details of all enforced rules, covering both academic and admission requisites, are available at Access conditions and My Student Admin.