Application of the ordinary concepts test

Reference no: EM132422177

BULAW5916 - Taxation Law and Practice - Federation University

Topic

Read Harding v Commissioner of Taxation [2018]

Harding v Federal Commissioner of Taxation [2019]

Task

In essay style, and with the use of headings, please discuss the following implications of the judgements in these cases

(a) What are the tax implications for Australians who are living as expats in other counties?

(b) What are the implications for the application of the ordinary concepts test?

Criteria used to grade this assessment

Analysis:

• Depth of understanding of the topic and identification of relevant issues

• Clarity and coherence of the debate or discussion

• Quality of discussion and argument

• Attempt to canvass a range of views and to offer an individual opinion on the need for reform

Research:

• The use made of appropriate legal sources, in particular sections of the Income Tax Assessment Act 1936 and Income Tax Assessment Act 1997 to support your discussion

• The breadth and use made of relevant secondary legal sources such as Government reports, newspaper reports, and academic articles
Presentation (10% of the marks):

• Readable connected prose. Not point form summaries

• Effective use of headings

• Consistent and accurate acknowledgement of sources using a recognised referencing style- Both in relation to in-text referencing and list of references/ bibliography.

APA style referencing

Reference no: EM132422177

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