Issue cases and legislation

State the specific issue.
“Whether the amount is deductible under s8-1”….is NOT a specific issue.
“Whether the amount is deductible under s8-1 or a one-off capital payment and therefore non-deductible…” is more specific and allows you to find the correct area of law more quickly.
“Whether the amount is deductible under s25-10 as a repair or whether it is a non-deductible capital improvement” again is more specific and allows you to talk about the correct area of law.
Law
Only list the law most relevant to the facts.
If you are not going to apply a case in your application, then don’t list it here.
For example, if your issue is about repairs and the specific issue is whether it is an improvement, you don’t need to apply cases about initial repairs or replacement of entirety as these aren’t relevant.
Perhaps list the case and then 1 or 2 sentences which state the general principle from that case.
Application
You must apply the cases and legislation you have listed above to the facts in your scenario.
So, you must make statements like;
In the facts, the taxpayer paid an amount of…..this is similar to the case of ….where the court held that….
In the case of……the court held that …..because the taxpayer in that case….. In these facts the taxpayer has also…..therefore the decision in the case would be relevant.
Element one of section…..has been satisfied in the facts because the taxpayer……
• Please try NOT to cite the Study Book or Solutions book in your application. The idea of this assignment is that you are applying case law and legislation in your own words to the facts. If you have used a solution or the study book to gain a better understanding of an issue, that’s fine, but you application to the facts should always be in your own words!
Conclusion
Restate your issue and answer the question you stated in the issue.
Your conclusion must be consistent with what you have argued in your application, otherwise it will not make sense. For example if you have used cases in your application which suggest an amount is assessable, your conclusion must state this.