Ability to use chosen referencing method appropriately and correctly No/little attempt made in relation to this criterion 1 Inability to use chosen referencing method appropriately and correctly. Inconsistent and fundamental errors. 2 Acceptable standard of referencing, citations and bibliography. Some fundamental errors. 3 High standard of referencing, citations and bibliography. Some minor errors. 4 Very high standard of referencing, citations and bibliography. Very few errors. 5 Very high standard of referencing, citations and bibliography. Almost no errors. 6

Clear and logical structure, development of clear arguments, supported conclusions reached. No/little attempt made in relation to this criterion 1 Very little persuasive argument used in paper. Little structure or flow. Many inconsistent / unsupported conclusions reached. 2 Somewhat persuasive argument built throughout paper. Some structure presented, though paper may have some flow problems, or inconsistent / not well supported conclusions presented. May have some inconsistencies. Moderately persuasive argument built throughout paper. Clear structure resulting in some supported conclusions/ recommendations with few inconsistencies. 4 Persuasive argument built throughout paper. Clear and logical structure resulting in some well supported conclusions/ recommendations. 5 Highly persuasive argument built throughout paper. Very clear and logical structure resulting in well supported conclusions/ recommendations. 6

Overall clarity of expression, use of grammar and appropriateness of the language and terminology for an academic research paper. No/little attempt made in relation to this criterion 1 No instances of sophisticated and academic language used. Many instances of incoherent. Lacks readability. 2 Few instances of sophisticated and academic language used. Somewhat clear and readable expression used throughout. Many instances of unclear expression. 3 Mostly sophisticated, clear and readable expression used throughout. Moderately academic language used throughout. Few instances of unclear expression. 4 Some sophisticated language, but otherwise, very clear and highly readable expression used throughout. Appropriate academic language used throughout. 5 Sophisticated, clear and highly readable expression used throughout. Very appropriate academic language used throughout. 6

Ability to demonstrate independent, high quality research. No/little attempt made in relation to this criterion 1 Little evidence of quality and independent research. Many major sources overlooked. Very few sources from outside course materials. 4 Some evidence of careful, relevant, quality and independent research undertaken. Many major research sources/authors overlooked. A few sources from outside course materials. 7.5 Evidence of careful, relevant, quality and independent research undertaken. Few major research sources/authors overlooked. Some sources from outside course materials. 10 Evidence of careful, relevant, high quality and independent research undertaken. No major research sources/authors overlooked. Many sources from outside course materials. 12 Evidence of careful, relevant, high quality and independent research undertaken. No research sources/authors overlooked. Many sources from outside course materials and all high quality. 15

Ability to demonstrate critical reflection on the topic researched incorporating independent thought and ability to critically analyse research presented. No/little attempt made in relation to this criterion 1 Insufficient evidence of effective analysis, balanced evaluation, personal perspectives made. 4 Few instances of careful analysis of the research. Limited ability to balance and evaluate competing arguments in the literature and/or limited articulation of personal perspectives throughout paper. 7.5 Some evidence of careful analysis of the research. Some instances of an ability to balance and evaluate competing arguments in the literature as well as some personal perspectives throughout paper. 10 Evidence and multiple instances of careful analysis of the research. Evidence of an ability to balance and evaluate competing arguments in the literature as well as clearly articulated personal perspectives throughout paper.

Ability to demonstrate independent, high quality research. No/little attempt made in relation to this criterion 1 Little evidence of quality and independent research. Many major sources overlooked. Very few sources from outside course materials. 4 Some evidence of careful, relevant, quality and independent research undertaken. Many major research sources/authors overlooked. A few sources from outside course materials. 7.5 Evidence of careful, relevant, quality and independent research undertaken. Few major research sources/authors overlooked. Some sources from outside course materials. 10 Evidence of careful, relevant, high quality and independent research undertaken. No major research sources/authors overlooked. Many sources from outside course materials. 12 Evidence of careful, relevant, high quality and independent research undertaken. No research sources/authors overlooked. Many sources from outside course materials and all high quality. 15

Ability to analyse and present practical applications of the law in the context of the overall paper, rather than simply describe the law. No attempt made in relation to this criterion. 0 Did not demonstrated an ability to explain tax law concepts in the context of how it is relevant to practical applications. 3 Demonstrated sound ability to explain tax law concepts in the context of how it is relevant to practical applications in some instances. Some insightful and relevant applications made. 6 Demonstrated a good ability to explain tax law concepts in the context of how it is relevant to practical applications in some instances. Practical applications were mostly insightful and relevant. 7.5 Demonstrated a very good ability to explain tax law concepts in the context of how it is relevant to practical applications in many instances. Practical applications were mostly insightful and relevant. 9 Demonstrated an excellent ability to explain tax law concepts in the context of how it is relevant to practical applications in all instances. Practical applications were insightful and relevant. 12

LAW5230 Part B – Research Assignment Criteria Little attempt F C B A HD Demonstrated technical understanding of the chosen tax law topic. No/little attempt made in relation to this criterion 1 Very little technical understanding of the legal topic demonstrate and/or many instances of incorrect understanding. 4 Sound technical understanding of the legal topic demonstrated with some instances of incorrect understanding. 7.5 Good technical understanding of the legal topic demonstrated, with few instances of incorrect understanding. 10 High level technical understanding of the legal topic demonstrated, with no/very few instances of incorrect understanding. 12 Very High level technical understanding of the legal topic demonstrated, no instances of incorrect understanding. 15

C - The student has shown a satisfactory level of demonstrated ability in relation to the stated criteria by covering the main valid points. The student may have made a number of minor incorrect statements but did not make incorrect statements in relation to major points. F - The student has not shown a satisfactory level of demonstrated ability in relation to the stated criteria by missing some main points or by making incorrect statements in relation to major points. Little Attempt – The student has not addressed or attempted to address this criterion.

Description of Performance Standards; HD – the student has shown a very high level of demonstrated ability in relation to the stated criteria by covering all valid points in a clear and succinct manner. The student may have also demonstrated an ability to think beyond the facts and recognise the broader implications of the facts, missing facts or alternate arguments. A – The student has shown a high level of demonstrated ability in relation to the stated criteria by either covering all valid points or by covering the majority of valid points in a clear and succinct manner. The student may have very briefly or occasionally shown ability at the HD level. B - The student has shown a good level of demonstrated ability in relation to the stated criteria by covering most of the valid points. The student may have made some minor incorrect statements or missed some minor points.

Demonstrated level of understanding of the specific business and ordinary income issues in relation to Melanie through the application of the identified law. 0 2 3 4 5 6 Conclusions Overall, the student has drawn appropriate and valid conclusions after applying the law. 0 1 1.5 2 2.5 3 Total out of 25

Demonstrated level of understanding of the specific residency & source issues in relation to Kate through the application of the identified law. 0 2 5 6.5 7.5 7 Demonstrated level of understanding of the specific business ordinary income issues in relation to Bernie through the application of the identified law. 0 2 3 4 5 6

LAW5230 – Taxation Law Semester 1, 2018 Assignment Marking Criteria Sheet Part A – Problem Solving Little attempt F C B A HD Identification of legal issues, legislation and case law Overall the student has identified the relevant assessable income issues, legislation and where appropriate case law and rulings. 0 1 1.5 2 2.5 3 Application