General Assessment Information

Extensions and penalties.

“Unless a Special Consideration request has been submitted and approved, (a) a penalty for lateness will apply – two (2) marks out of 100 will be deducted per day for assignments submitted after the due date – and (b) no assignment will be accepted more than seven (7) days (incl. weekends) after the original submission deadline. No late submissions will be accepted for timed assessments – e.g. quizzes, online tests.”

Students are provided on iLearn with a  document containing readings for the topic being covered and up to 4 questions. Students should prepare a brief written attempt at answering all of the week’s questions, maximum total 2 A4 sheet sides.  These questions will form the basis of discussions at the OCS and both oral and written answers will contribute to a student's participation mark.

Prescribed Texts

The prescribed book is Principles of Taxation law (ed.) by   K. Sadiq, Thompson Reuters, 2019. When this book is purchased from the book shop you will also get Coleman Australian Tax Analysis. 9th Edition, Law Book, 2013. This will be available in an electronic form. The Sadiq book has a number in it which will allow you to access the Coleman text

NOTE: Out-of-date editions of the text will not contain the latest changes in Taxation Law and may result in students learning incorrect material.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