18. When listing cases conform to the format: Allied Mills Industries Pty Ltd v FC of T 89 ATC 4365. 19. When listing article conform to the format: Jones, J 'The new analysis of law' (2010) 4 Journal of Recent Law 34. 20. When listing CSU Modules conform to the following format: CSU LAW505 Modules. 21. Make sure that your sentences are grammatical – it may be useful to read your assignment out loud if you have any doubts about this.

15. You must end your assignment with a bibliography that is divided into three separate parts, listing statutes, cases and books / articles / on-line Modules. 16. A listing of a book in a bibliography should appear in accordance with the following format: Barkoczy, S (2017). Foundation of Taxation Law 2017, (10th edition), Oxford University Press. If listing a book with multiple authors, do so as follows: Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A (2017), Principles of Taxation Law 2017, (10th edition), Pymont: Thomson Reuters 17. When listing statutes at the end of your assignment you should conform to the format: Income Tax Assessment Act 1997 (Cth). List the statute only once – you do NOT list individual section numbers relied on. You should not list textbooks as the source of Acts – the Act itself is its own source.

11. A sentence must always begin with a full word and a capital letter – so a sentence would start ‘Section 55 says…’, not ‘S 55 says…’ or ‘s 55 says…’ 12. Start each paragraph on a new line, and leave a clear line gap after the preceding paragraph. 13. You must put page numbers on your assignment. 14. Quotations, and excerpts from legislation should be indented from the rest of the text in a separate paragraph. The text in quotations should not be in italics.

5. An in-text reference to a book should be structured as follows: (Latimer, 2010, p. 75). There is no need to put the author’s initial. Note the positioning of brackets, stops and commas. You use ‘pp.’ only if referring to more than one page. If you are referring to a book with more than one author, the in-text reference would be as follows: (Smith et al, 2002, p. 78). 6. An in-text reference to the subject's Modules should be structured in brackets as per the following example - obviously you will alter the reference depending on the subject, year of study and Module number: (CSU LAW505 Modules, 2017, Topic 7). 7. Do not start a new line simply because you are starting a new sentence. 8. Be careful of apostrophes: director's = of a director, directors' = of many directors, directors = many directors. Also particularly prevalent is confusion between its (it possessive) and it's (contraction of "it is").

The following criteria will form the basis of assignment of marks for the problem solving question. resentation Your answer should not exceed the 3,000 word limit, excluding the bibliography. The assignment must be typed in Times New Roman, 12 point font, 1.5 spaced and with at least a 2.5cm margin on each side. You must use APA referencing system. Case and statute names should be italicised. Please comply with the following style guide: 1. Do not re-state the question. 2. Use in-text referencing. Do not use footnotes. 3. Names of statutes should be italicised, and followed by the jurisdiction not in italics, for example: Acts Interpretation Act 1901 (Cth). Note the abbreviation for ‘Commonwealth’ is ‘Cth’ not ‘Cwlth’. 4. The names of the parties must be italicised, but the citation must not, for example: Smith v Jones (1967) 345 CLR 34.

Marking criteria In assessing your assignment the marker will expect you to: • present an essay that is readable and coherent; • use appropriate language, correct spelling and grammar; • identify and analyse relevant issues; • explain and apply relevant cases, rulings and legislation; • reach a sound and well-reasoned conclusion; • use appropriate referencing; and • demonstrate time management skills. Your mark will depend upon the degree in which you demonstrate your understanding of the topics covered thus far, and the overall presentation of your advice to your client. For guidance, please refer to the section. “Presentation”.

You must cite the relevant case law and legislation. Rationale This assessment task covers topics from week 1 to 9 and has been designed to ensure that you are engaging with the subject content on a regular basis. : This assignment has been designed to assess your ability to • be able to identify and explain the rules of law relating to taxation law topics covered in the subject • be able demonstrate a capacity to engage in legal research • be able to use legal research skills to apply the law to legal problems relating to taxation so as to reach a solution • be able to analyse legal rules so as to differentiate between possible outcomes to the legal issues arising from novel fact situations. Students should be able to identify and apply legislation and case law to the issues identified as well as demonstrate the ability to analyse the issues fully and discuss the application of taxation principles