This course deals with the practical operation of the rule making and dispute resolution in the Australian tax system. It analyses these issues in an over-riding, critical framework. Its longer title might be 'Tax Processes in an Age of Self Assessment'. It is driven by the operation and limits of a modern, computerised tax self-assessment system operating under the pressures of mass decision making. It examines the role of key tax institutions. More specifically it covers: the functional limits of legislative supervision (including drafting styles, principle based legislation and the imperative of clear, robust tax law); the interaction of the bureaucracy and self-assessing taxpayers... -- Course Website
Prerequisites: 48 units of credit completed.
