Word limit - Max 2000 words (acceptable to be 10% above or below this word limit). This is just the two scenario, and discussing the few questions. Submission Guidelines - All work must be submitted on Blackboard by the due date along with a completed Assignment Cover Page. The assignment must be in MS Word format, no spacing, 12-pt Arial font and 2 cm margins on all four sides of your page with appropriate section headings and page numbers. Reference sources must be cited in the text of the report, and listed appropriately at the end in a reference list using Harvard referencing style.

Instructions: Please read carefully to avoid mistakes. Answer all questions. This assignment along with a completed Assignment Cover Page is to be submitted on Blackboard by the due date in soft-copy only (via Safe assign - Blackboard). The assignment is to be submitted in accordance with assessment policy stated in the Subject Outline and Student Handbook. Late submissions will be subject to Holmes Institute policy on student assessment submission and late penalties (please refer to subject outline and Student handbook). The assignment must be in MS Word format, no spacing, 12-pt Arial font and 2 cm margins on all four sides of your page with appropriate section headings and page numbers.

Reference sources must be cited in the text of the report, and listed appropriately at the end in a reference list using Harvard referencing style. You also must refer to relevant legislation and/or case law in your answer. Reference sources must be cited in the text of the report, and listed appropriately at the end in a reference list using Harvard referencing style. All assignments are expected to strictly follow Holmes Institute's Academic Conduct and Integrity Policy and Procedures. For further details, please refer to the Subject Outline and Student Handbook. Note: Assessment task is set around the work that you have done in class. You are not expected to go outside the content of the unit but you are expected to explore it.

Marking criteria Question 1 - Identification of material facts regarding The City Sky Co goods and services tax (GST) consequences discussed in the assignment question. 1 Mark, Identification and analysis of legal issues / legal question and relevant taxation law. 2 Marks, Thorough yet succinct application of tax law to material facts. 3 Marks, Detailed and accurate conclusions are reached from the discussion. 1 Mark, Correct information and taxation law have been used and properly cited. A detailed analysis has been performed. 2 Marks, The work shows excellent understanding of the cases and/or section of legislation, its context and application of taxation law. 1 Mark, QUESTION 1 TOTAL MARKS: 10 MARKS.

Marking criteria Question 2 - Identification of material facts regarding Emma's capital gain tax (CGT) consequences discussed in the assignment question. 1 Mark, Identification and analysis of legal issues / legal question and relevant taxation law. 2 Marks, Thorough yet succinct application of tax law to material facts. 3 Marks, Detailed and accurate conclusions are reached from the discussion. 1 Mark, Correct information and taxation law have been used and properly cited. A detailed analysis has been performed. 2 Marks, The work shows excellent understanding of the cases and/or section of legislation, its context and application of taxation law. 1 Mark. QUESTION 2 TOTAL MARKS: 10 MARKS.

Marking Rubric - Comprehensive identification of key issues. Frequent links drawn across topics or to extraneous materials. Student property generates questions and problems around a case. Thorough analysis and synthesis of issues. Persuasively argued throughout, contrary arguments anticipated. Excellent critical evaluation of other metrical and appropriate response. Detailed conclusion is reached from the discussion. Clear and logical organisation; precise and concise writing. Minimal errors in expression, grammar, spelling or punctuation. Excellent and complete referencing. Grammar and spelling are correct.