LAWCOMM 748 : Special Topic: Contentious Tax Disputes
Law
2022 Semester Two (1225) (15 POINTS)
Course Overview
The aim of the course is to provide students with a detailed understanding of the statutory disputes and challenge procedures laid down in the Tax Administration Act 1994. The course examines both the tax technical and policy aspects relevant to disputes between the Commissioner and taxpayers. The course provides students with an opportunity to increase their research, writing and group presentation skills by the completion of a major paper on various aspects of the disputes regime which requires students to apply all aspects of the statutory procedure they have mastered during the course. Emphasis is therefore placed on good analytical skills and presentation of researched, comprehensive and well-reasoned solutions.
Capabilities Developed in this Course
| Capability 1: | Disciplinary Knowledge and Practice |
| Capability 2: | Critical Thinking |
| Capability 3: | Solution Seeking |
| Capability 4: | Communication and Engagement |
Learning Outcomes
- Identify and comprehend the major steps in the statutory disputes and challenge procedures. (Capability 1.1, 2.1, 2.2, 2.3, 3.1 and 3.3)
- Analyse the policy and principles underlying the disputes regime (Capability 2.1, 2.2, 2.3, 3.1 and 4.1)
- Apply their knowledge to prepare a NOPA, NOR, or SOP regarding a proposed adjustment (Capability 2.1, 2.2, 2.3, 3.2, 3.3 and 4.1)
- Analyse the law in order to understand the statutory response periods that govern the disputes regime and how to preserve their client’s right. (Capability 2.1, 2.2, 2.3, 3.1, 3.2 and 3.3)
- Demonstrate by synthesis enhanced research, writing and presentation skills (Capability 2.1, 2.2, 3.1, 4.1, 4.2 and 4.3)
- Recognise and evaluate the requirements for a valid assessment and determine which is the best forum and procedure to contest it where appropriate. (Capability 3.1, 3.2, 3.3, 4.1, 4.2 and 4.3)
Assessments
| Assessment Type | Percentage | Classification |
|---|---|---|
| Attendance and Participation in seminars | 10% | Individual Coursework |
| Research outline | 10% | Individual Coursework |
| Research Essay | 80% | Individual Coursework |
| 3 types | 100% |
| Assessment Type | Learning Outcome Addressed | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | |||||
| Attendance and Participation in seminars | ||||||||||
| Research outline | ||||||||||
| Research Essay | ||||||||||
Attendance and Participation
Final Research Paper
The final research paper is worth 80% of the final mark. This will involve the preparation of a key document in the course of a tax dispute and hence its length will depend on the nature of the document and the corresponding law and IRD guidelines. As this assessment is intending to be very practical, it will be assessed on both legal content and structure in conformity with law and IRD guidelines. It must be completed and handed in to, or emailed to, Professor Julie Cassidy two weeks after the course.
Workload Expectations
This is a standard 15-point course. There will be around 36 hours of lectures in this course. As a general guide, you should expect a workload of three hours outside of the classroom for each hour spent in class. The guideline for the total workload for this course is 150 hours.
Delivery Mode
Campus Experience or Online
This course is offered in two delivery modes:
Lectures will be available as recordings. Other learning activities including seminar discussions will not be available as recordings.
The course will not include live online events including group discussions.
The activities for the course are scheduled as a standard weekly timetable.
The course will not include live online events including group discussions and these will not be recorded.
Where possible, study material will be available at the commencement of the course.
This course runs to the University semester timetable and all the associated completion dates and deadlines will apply.
Learning Resources
Course materials are made available in a learning and collaboration tool called Canvas which also includes reading lists and lecture recordings (where available).
Please remember that the recording of any class on a personal device requires the permission of the instructor.
There is no prescribed text but it is essential that students have a copy of the Tax Administration Act 1994. Reference to the legislation will be made constantly throughout the course.
References of all relevant cases and commentaries will be circulated prior to class. Other texts that can be usefully consulted (and all are available in the Davis Law Library) are
* Tax Disputes in New Zealand – A Practical Guide, M Keating, CCH Ltd, 2012
* Articles on Tax Disputes in New Zealand Journal of Tax Law and Policy
There are a variety of on-line resources available that will assist students in this course. Davis Law Library staff are available to assist students in accessing all on-line materials available.
Student Feedback
At the end of every semester students will be invited to give feedback on the course and teaching through a tool called SET or Qualtrics. The lecturers and course co-ordinators will consider all feedback and respond with summaries and actions.
Your feedback helps teachers to improve the course and its delivery for future students.
Class Representatives in each class can take feedback to the department and faculty staff-student consultative committees.
Academic Integrity
The University of Auckland will not tolerate cheating, or assisting others to cheat, and views cheating in coursework as a serious academic offence. The work that a student submits for grading must be the student's own work, reflecting their learning. Where work from other sources is used, it must be properly acknowledged and referenced. This requirement also applies to sources on the internet. A student's assessed work may be reviewed against online source material using computerised detection mechanisms.
Class Representatives
Class representatives are students tasked with representing student issues to departments, faculties, and the wider university. If you have a complaint about this course, please contact your class rep who will know how to raise it in the right channels. See your departmental noticeboard for contact details for your class reps.
Inclusive Learning
All students are asked to discuss any impairment related requirements privately, face to face and/or in written form with the course director, lecturer or tutor.
Student Disability Services also provides support for students with a wide range of impairments, both visible and invisible, to succeed and excel at the University. For more information and contact details, please visit the Student Disability Services’ website http://disability.auckland.ac.nz
Special Circumstances
If your ability to complete assessed coursework is affected by illness or other personal circumstances outside of your control, contact a Student Academic and Support Adviser as soon as possible before the assessment is due.
If your personal circumstances significantly affect your performance, or preparation, for an exam or eligible written test, refer to the University’s aegrotat or compassionate consideration page https://www.auckland.ac.nz/en/students/academic-information/exams-and-final-results/during-exams/aegrotat-and-compassionate-consideration.html.
This should be done as soon as possible and no later than seven days after the affected test or exam date.
Learning Continuity
In the event of an unexpected disruption, we undertake to maintain the continuity and standard of teaching and learning in all your courses throughout the year. If there are unexpected disruptions the University has contingency plans to ensure that access to your course continues and course assessment continues to meet the principles of the University’s assessment policy. Some adjustments may need to be made in emergencies. You will be kept fully informed by your course co-ordinator/director, and if disruption occurs you should refer to the university website for information about how to proceed.
Student Charter and Responsibilities
The Student Charter assumes and acknowledges that students are active participants in the learning process and that they have responsibilities to the institution and the international community of scholars. The University expects that students will act at all times in a way that demonstrates respect for the rights of other students and staff so that the learning environment is both safe and productive. For further information visit Student Charter https://www.auckland.ac.nz/en/students/forms-policies-and-guidelines/student-policies-and-guidelines/student-charter.html.
Disclaimer
Elements of this outline may be subject to change. The latest information about the course will be available for enrolled students in Canvas.
In this course students may be asked to submit coursework assessments digitally. The University reserves the right to conduct scheduled tests and examinations for this course online or through the use of computers or other electronic devices. Where tests or examinations are conducted online remote invigilation arrangements may be used. In exceptional circumstances changes to elements of this course may be necessary at short notice. Students enrolled in this course will be informed of any such changes and the reasons for them, as soon as possible, through Canvas.