Extensions and penalties.

Assessments or assignments uploaded after the cut-off time on the dates given above  will not be accepted for marking (that is, a zero mark will be awarded), except for cases of serious and recognised disruption to study (see below).

When a student suffers a disruption to study which is ‘serious and unavoidable’ they may apply for special consideration. In order to do so the student must meet the criteria under the Macquarie University "Disruption to Studies" policy and be approved by the Unit Convenor.  Applications are made online at ask.mq.edu.au. Outcomes for recognized serious and unavoidable disruptions to studies are as set out in the University schedule - http://www.mq.edu.au/policy/docs/disruption_studies/schedule_outcomes.html

When a disruption to study is not serious or unavoidable, the approach to special consideration and the impact on your assessment will be as follows:

1. Marked Attendance - tutorials: In general no special consideration is given. However for tutorials missed because of illness a medical certificate can be presented at the next tutorial attended. If compulsory excursions or trips are required by other subjects enrolled in, documentary evidence of this will be accepted
2. Marked Attendance - On-Campus Session for External Students: No special consideration, attendance is compulsory.
3. Graded Participation - tutorial: In general no special consideration is given. However for tutorials missed because of illness a medical certificate can be presented at the next tutorial attended. If compulsory excursions or trips are required by other subjects enrolled in, documentary evidence of this will be accepted
4. Final Examination – no or late submission: no special consideration; a grade of zero

Tutorials Procedures

Students are provided on iLearn with a weekly document containing readings for the topic being covered and up to 4 questions. Every week each student prepares a brief written attempt at answering all of the week’s questions, maximum total 2 A4 sheet sides.

Students must photocopy their answers for their own records or keep an electronic copy.

At the start of the semester the tutor will assign students to permanent groups. The tutorial questions are discussed based on presentations by individual students. The week before a tutorial a student is assigned to each of the tutorial questions for that week. During the week leading up to the tutorial the assigned presenter’s group assists them in preparing a presentation of the answer for their assigned question. A presentation should be of about 10 minute’s duration and should be accompanied by appropriate slides. The Tutor (and students not in that group) question the spokesperson (and other members of their group if the spokesperson cannot answer) until the correct answer for the question is arrived at and understood by all. Students take notes on their photocopy of their answers where they were wrong.

Each student has to give at least one presentation during the semester.

Marks are assigned as below:

1. There are 12 tutorials. One mark is assigned for a hand-in which is a satisfactory attempt at answering all the questions for that week, that is showing evidence of study and understanding of the topic, but not necessarily fully correct. A maximum of 10 marks total for the semester can be earned in this way – i.e. 10 satisfactory hand-ins. Answers can only be handed in at the relevant tutorial, or if absent through illness then at the following tutorial if a medical certificate is supplied.

2. Students are expected to attend and participate in at least 10 out of the 12 tutorial classes during the semester. Failure to do so will result in a penalty of 0.5 marks for each tutorial less than 10 attended. These marks will be deducted from the overall tutorial participation mark that would have otherwise been allocated. 

Policies and procedures

Macquarie University policies and procedures are accessible from Policy Central. Students should be aware of the following policies in particular with regard to Learning and Teaching:

• Assessment Policy http://www.mq.edu.au/policy/docs/assessment/policy.html
• Grade Appeal Policy http://www.mq.edu.au/policy/docs/gradeappeal/policy.html
• Special Consideration Policy http://www.mq.edu.au/policy/docs/special_consideration/policy.html
• Unit complies with moderation as per the Assessment policy; Moderation is a quality review and assurance process that occurs at all stages of the assessment lifecycle. It involves using other academics and qualified staff to confirm that the assessment design, tasks and marking are valid and reliable.

In addition, a number of other policies can be found in the Learning and Teaching Category of Policy Central.

Academic Honesty

The nature of scholarly endeavour, dependent as it is on the work of others, binds all members of the University community to abide by the principles of academic honesty. Its fundamental principle is that all staff and students act with integrity in the creation, development, application and use of ideas and information. This means that:

• all academic work claimed as original is the work of the author making the claim
• all academic collaborations are acknowledged
• academic work is not falsified in any way
• when the ideas of others are used, these ideas are acknowledged appropriately.

Further information on the academic honesty can be found in the Macquarie University Academic Honesty Policy at http://www.mq.edu.au/policy/docs/academic_honesty/policy.html

Grades

Macquarie University uses the following grades in coursework units of study:

HD - High Distinction

D - Distinction

CR - Credit

P - Pass

F - Fail

Grade descriptors and other information concerning grading are contained in the Macquarie University Grading Policy which is available at:

http://www.mq.edu.au/policy/docs/grading/policy.html

Special Consideration Policy

The University is committed to equity and fairness in all aspects of its learning and teaching. In stating this commitment, the University recognises that there may be circumstances where a student is prevented by unavoidable disruption from performing in accordance with their ability. A special consideration policy

exists to support students who experience serious and unavoidable disruption such that they do not reach their usual demonstrated performance level. The policy is available at:

http://www.mq.edu.au/policy/docs/special_consideration/policy.html

Student Support

Macquarie University provides a range of Academic Student Support Services. Details of these services can be accessed at: http://students.mq.edu.au/support/

Macquarie Law School Assessment Policy.

Word limits in Macquarie Law School assessments are strictly applied. The word limit does not include footnotes or bibliographies where they are required. Unless explicitly indicated otherwise, referencing must comply with the current version of the Australian Guide to Legal Citation In the absence of a successful application for special consideration, any assessment task submitted after its published deadline will not be graded and will receive a mark of zero. All written assessments (excluding online quizzes) will require submission through Turnitin.

Prescribed Texts

Coleman Australian Tax Analysis 9th Edition 2012

NOTE: Out-of-date editions of the text will not contain the latest changes in Taxation Law and may result in students learning incorrect material. Therefore you are strongly advised not to purchase second-hand older editions of the text.

Reference materials

While references to the prescribed weekly readings for this Unit are mainly from the prescribed text, references will also be made during the lectures to reported cases, rulings and other pronouncements issued by the Australian Taxation Office.

(a) Commentaries: Both CCH and Thomson Reuters provide an on-line service covering a commentary onthe relevant legislation, rulings and reports and other pronouncements of the Australian Taxation Office. These on-line tax services are also available in multi-volume loose-leaf formats.The on-line service of CCH can be accessed from the University Library’s database.

(b) Useful Internet sites: Internet resources are a very valuable source of information relating to current developments on taxation issues. Some useful sites include:

(i) ATO website: The Australian Taxation Office Internet site www.ato.gov.au . This site offers access to:

• all ATO rulings and other pronouncements

• current ATO publications

• legislation

• Australian and selected overseas tax case law

• all ATO forms

(ii) Access to other internet sites which are relevant to tax issues can be located at:

• Australian Treasury: http://www.treasury.gov.au. This site contains Treasury press releases and consultation documents.

• CPA Australia: http://www.cpaaustralia.com.au. This site contains relevant information including submissions canvassing tax reform.

• Institute of Chartered Accountants in Australia: http://www.icaa.org.au. This site contains relevant

• information including submissions canvassing tax reform.

• Deloitte: http://www.deloitte.com.au Click on “tax central” to access information on proposed tax reforms.

• Ernst & Young: http://www.ey.com/global/gcr.nsf/austaralia/home. Good for keeping up to date on tax reforms.

• KPMG: http://www.kpmg.com.au. Very useful, especially for its “Daily Tax News”.

• Board of Taxation: http://www.taxboard.gov.au. Contains information on proposed tax changes.

(iii) Cases, rulings, and legislation can also be accessed from the following sites:

Cases: Scaleplus site http://scaleplus.law.gov.au

Cases: Australian Legal Information Institute site http://www.austlii.edu.au

Cases and Taxation rulings: Australian Taxation Office; http://www.ato.gov.au

Lectures (Recorded on iLearn) and refer to your Study Guide for your schedule.