Word limit - The length of the assignment is to be approximately 2,000 words. Assignments of more than 2,200 words will not be marked; those with less than 1,800 words will be at risk of failing. Please provide a word count with your assignment. Do not include any synopsis, references or bibliography in the word count. Do not use appendices or footnotes as a way around the word limit. Note all Federation University Australia rules relating to assessment, including those relating to plagiarism, referencing and late submission of work, apply.

Criteria used to grade this assessment - Analysis (approximately 60% of the marks will be allocated here): Depth of understanding of the topic and identification of relevant issues, Clarity and coherence of the debate or discussion, Quality of discussion and argument and Attempt to canvass a range of views and to offer an individual opinion on the need for reform. Research (approximately 30% of the marks will be allocated here): 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. Your lecturer will mark your assignment. Feedback and grades will be communicated via Moodle within two weeks of the assignment deadline or submission (whichever is the latter). This assignment carries a 30% weighting.