Case Study
Contents
1 Assignment question
2 Frequently asked questions
3 Researching legal databases
4 Tips on answering assignments
5 Referencing
6 Assignment expectations
7 Self learning opportunities
8 Marking guide for assignments
1. ASSIGNMENT QUESTION (See the question on the attachment file)
The word limit is 2,000 words, your paper must include a coversheet, be typed on one side of A4 paper and you must note the word count (Note- words in footnotes do not count).
Use spell check, minimum 12 font and must be double spac
Note:
In questions 1, 2 do not use tables rather focus on the key reasons and cases.
In question 3 set out your answer by following the depreciation schedules as per lecture examples.
In question 4 set out your answer by following the 7 CGT steps as per lecture examples.
In question 5: list out items and amounts of assessable income and subtotal, and below this list out items and amounts of deductions and subtotal, before calculating taxable income.
Go to the law library ask for training on how to use TAX & ACCOUNTING ONLINE BY THOMSON
This can be accessed from the internet workstations on campus (very important for tax research for the assignment). Simply go to the Flinders University website and go to the library site. Then click on databases, select data bases by title and pick ‘A’ then go to Tax & Accounting Online
3. RESEARCHING DATABASES
Remember your tax argument will deliver real impact if you can support it with a proper analysis of the legislation (see the income and deductions methodologies to make sure that you identify the relevant provisions) as well as the leading cases (see the text book). This can be strengthened by references to the views of commentators (eg Tax and Accounting Online); the Australian Taxation Office’s (ATO) view in its rulings, determinations and interpretative decisions; and by references to analogous case law. Thus, you will need to research tax databases. See law librarian for training on use of Tax and Accounting Online.
4.TIPS ON ANSWERING ASSIGNMENTS
Writing a tax paper is a complex task (but if mastered properly it provides you with real world skills that you can take to the work place; and it will aid your legal thinking for the exam) (please read Australian Tax Chapter 21).
It essentially involves following these three steps:
1. Identify the question at issue
eg Is John a resident per s 6(1) ITAA 1936 in the current income year ended 30 June?
Does a $30,000 prize received by Jane constitute ordinary income per s 6-5 ITAA 1997 in the current income year ended 30 June?
2. Provide legal reasoning – state the legislation / case law and apply to facts. Provide section, case (DO THE RESEARCH – reference taxation rulings, journal articles, texts, commentaries as required, ie involves a grey issue) and reasons in answering the issues. Demonstrate a logical development of ideas and arguments. Here please use subheadings.
3. Make a conclusion
eg John is a resident because he satisfies the first three tests under s 6(1).
Eg The $30,000 constitutes ordinary income for Jane per s 6-5 because it is directly related to her employment as a golfer per Kelly.
Note- you need to take into account the word count for the assignment and degree of difficulty of the particular question at issue in working out how you will tackle these steps in your paper.
If you only have one difficult question at issue and a 2,000 word limit, then you can work through the methodology ie consider ordinary income, statutory income, exemption, CGT etc (use headings for each) before the conclusion.
If there are numerous income and expenditure issues, then it is better to set out the heading for each receipt / outgoing and provide a section / case / reason analysis for each item. In this case, the degree of detail and research effort required will turn on the degree of difficulty of each issue. That is, a simple issue should be dealt with in a concise section / case / reason analysis.
COMMON ERRORS:
IDENTIFYING THE WRONG QUESTION(S) AT ISSUE
(ie applying income tax law to a GST issue; failing to consider the application of a critical relevant factor of ordinary income)
Citing a section or a case and then forming a conclusion without applying the law to the facts.
(ie Section 9-5 states “a taxable supply is …… “ Therefore the deposits are a taxable supply.)
You need to apply the four requirements of s 9-5 to the facts.
ie Section 9-5 states “a taxable supply is …… “ The sale of videos is a supply; the supply was made in Australia, Glenelg;……. Therefore the deposits are a taxable supply.)
Citing a case / ruling/ section and not stating its relevance.
(ie Since Alex was in Australia all year it is likely that he passes the resides test per Applegate.)
You need to also state the authority that Applegate stands for.
FAILURE TO PROVIDE A REFERENCE
(ie Under the resides test physical presence is the most important factor.)
You need to insert a footnote at the end of the sentence and a reference (preferably to legislation or a case).
INCORRECT CITATION
Not using or incorrectly using legal footnotes and citation (see below).
NO OR LITTLE RESEARCH
Have you looked at the “encyclopedia” of tax, the Federal Tax Reporter or ATP Taxpoint? (both are available in the law library). You can use these to try and find similar cases / find out what this leading commentary service says about the issue (and reference this).
Have you searched for rulings on the ATO internet site?
Have you searched for journal articles in the library?
NO CONCLUSION
Sometimes students fully consider the application of the law but then forget to make a conclusion.
Applying the law to two different transactions at the same time.
Each transaction is a separate question at issue. Answering the two issues together makes it very confusing for the reader.
USING TABLES RATHER THAN LEGAL ARGUMENT
Tables are used in the teaching of tax law as a guide to aid your understanding of legislation and case law. However, they are generally not good for applying law to facts in a technical tax paper. Please do not use tables in your assignments or exams.
Please note though that tables and calculations are appropriate for CGT / depreciation problems in the assignment and the exam.
FONT TOO SMALL / ITALICS / BOLD
Use font size 12 but do not use italics, bold, underline, dot points in your essay (except for headings)
CLUMSY EXPRESSION
Read your assignment (or better still ask some one else to read it, before you hand it up)
FURTHER; THE ASSIGNMENT SHOULD ADDRESS THE FOLLOWING ISSUES:
PRESENTATION
Spelling & clarity of expression (use spell check / should concisely answer issues if a straightforward issue)
FORMAT
Provide headings/ sub-headings for each of the tax issues considered
5. REFERENCING
YOU MUST USE THESE TEXT BOOKS:
PRESCRIBED TEXT AND LEGISLATION
• Australian Tax , P Kenny, Lexis Nexis available from Unibooks
• Concise Tax Legislation , P Kenny, Lexis Nexis available from Unibooks
REFERENCE BOOKS
These books are helpful for the assignment
P Kenny Quick Reference Cards Tax I and II, 2013, Lexis Nexis, available from Unibooks
Woellner Barkoczy Murphy Evans Australian Taxation Law
Australian Tax Handbook , ATP
Julie Cassidy Concise Income Tax 4th ed, Federation Press
Provide a bibliography, use the library and the internet.
Follow the Australian Guide to Legal Citation (available in the library / or from the internet use google to locate
Place this order with us and get 18% discount now! to earn your discount enter this code: special18 If you need assistance chat with us now by clicking the live chat button.