Tax Litigation

This course deals with the practical operation of the rule making and dispute resolution in the Australian tax system.More specifically it covers:

the functional limits of legislative supervision;

the interaction of the bureaucracy and self-assessing taxpayers (with particular emphasis on Rulings).

This includes the methods of auditing self-assessment.

It considers … For more content click the Read More button below.This course deals with the practical operation of the rule making and dispute resolution in the Australian tax system.More specifically it covers:

the functional limits of legislative supervision;

the interaction of the bureaucracy and self-assessing taxpayers (with particular emphasis on Rulings).

This includes the methods of auditing self-assessment.

It considers the various avenues available to taxpayers to challenge acts or omissions on the part of the Commissioner and the various legal processes available to taxpayers.

This includes a review of the main constitutive rules of courts and the Administrative Appeals Tribunal.

The course develops a working familiarity with the framework of review, taxpayer remedies and other legal material on tax procedure.Read More