Henry told us in his guide to the Institutional Framework of Taxation in Australia that the Australian Taxation System is one of the most complex in the world and is made up of approximately 125 taxes including taxes such as Income Tax, Capital Gains Tax, Fringe Benefits Tax and Goods and Services Tax just to name a few. He also mentioned that there are many different organisations that play different and varied roles within this system to ensure its integrity and all Australians are equally treated with equity.

The Australian Taxation System is embedded in the way of life for all Australian taxpayers, we pay tax on our income, we pay tax when we purchase goods and use services, we pay tax when we sell assets and this is just to name a few.

It is important that you as a future tax professional understand how this system impacts on yourself and those around you and this can be seen from paying attention to media reports.

This assessment is in two parts –

Part One

You are required from week 1 to week 9 to review Australian newspapers such as the West Australian, Financial Review, The Australian, Sunday Times and various others for articles on Australian Tax. You need to find 20 articles which will be handed in with your assignment. If you do not have access to Australian Newspapers for examples you are an overseas student or have financial issues then you may use the Factiva Database within the Curtin Library. A factsheet on how to use this database in attached.

5 marks will be allocated for this task if you provide the 20 articles.

Written Assessment

Worth 15%

 

Henry told us in his guide to the Institutional Framework of Taxation in Australia that the Australian Taxation System is one of the most complex in the world and is made up of approximately 125 taxes including taxes such as Income Tax, Capital Gains Tax, Fringe Benefits Tax and Goods and Services Tax just to name a few.  He also mentioned that there are many different organisations that play different and varied roles within this system to ensure its integrity and all Australians are equally treated with equity.

The Australian Taxation System is embedded in the way of life for all Australian taxpayers, we pay tax on our income, we pay tax when we purchase goods and use services, we pay tax when we sell assets and this is just to name a few.

It is important that you as a future tax professional understand how this system impacts on yourself and those around you and this can be seen from paying attention to media reports.

This assessment is in two parts –

Part One

You are required from week 1 to week 9 to review Australian newspapers such as the West Australian, Financial Review, The Australian, Sunday Times and various others for articles on Australian Tax.  You need to find 20 articles which will be handed in with your assignment.  If you do not have access to Australian Newspapers for examples you are an overseas student or have financial issues then you may use the Factiva Database within the Curtin Library.  A factsheet on how to use this database in attached.

5 marks will be allocated for this task if you provide the 20 articles.

                                       

Part Two

After spending 9 weeks reading newspapers on the Australian Taxation System, you should have started to develop your own view of the system and how the system is used for different purposes. 

For example many consider that it is used as a political tool by governments and other political parties, that it is far too complex and the average Australian does not fully understand their taxation obligations, that the organisations that are responsible for administrating the system are overloaded already.  Whilst others have a strong view that the system is one of the best in the world and that its function is to raise money for public goods and without tax we do not have a civilised society.  These are just a few observations and there are many more and if you speak to a number of different people you will get very wide ranging opinions.

The requirements of the assignment for part two is to produce a 1000 to 1500 word essay on your opinion of the Australian Taxation System which is based on your findings from the Australian newspapers and any other research you may want to undertake, please do not just provide a summary of the articles you have included in Part 1

10 marks will be allocated for this task.

 

Essay Structure

 

Criteria for Marking Assignments

This gives you an idea of what we are looking for when marking the assessments

                                     

Cover Page

Unit Title, assignment number, due date

Lecturers name, Student name and ID

Contact Address and Email Address

 

Structure

Introduction to assignment

Content of body (detailed)

Conclusion to assignment

Appropriate sentence structure

Correct grammar, spelling and punctuation

Appropriate use of language

Paragraph sizes appropriate

Font size readability

Appropriate line spacing

Appropriate headings and sub-headings

Pagination

Consistent format

 

 

 

 

Content

Evidence of appropriate reading on the areas required

Shows an understanding of the topics

Shows conceptual understanding of the issued involved in the assignment

Shows ability to analyse the issues involved in the assignment

Shows ability to convey to marker an understanding of the issues

Shows an understanding of the legal issues involved

Shows an ability to think broadly

Includes understanding of relevant legislation, rulings, etc

Includes all relevant documentation and attachments that is required within the assignment to back up theory

 

Referencing

Refers to sections of legislation (where appropriate)

Refers to legal cases (where appropriate)

Uses correct method of citing legislation and cases

References appropriate and current

Uses references to identify sources of information and acknowledges such sources

Bibliography at the end indicating materials read/used

 

 

 

 

Factiva Instructions

                        

Using Factiva

Step  1.                Go to the Curtin Library page and select Databases A-Z

 Curtin Home > Library > Find books and resources > Databases A-Z

Step 2.                 Select  Factiva

Step 3.                 Once you are in the Database – set up your search.

i)                 Select your keywords in the Free Text Search (we recommend Tax* OR FBT OR GST)

ii)                Select the Date (e.g. in the last day, in the last week, in the last 3 months)

iii)              Select your sources (e.g. The Australian, the West Australian, The Australian Financial Review)

iv)              Select the area where you want to search for text (e.g. Full Article or Headline and Lead paragraph)

v)                Click search

 

Please note there is also a short video demonstration on the Blackboard on the use of Factiva

Written Assessment

Worth 15%

 

Henry told us in his guide to the Institutional Framework of Taxation in Australia that the Australian Taxation System is one of the most complex in the world and is made up of approximately 125 taxes including taxes such as Income Tax, Capital Gains Tax, Fringe Benefits Tax and Goods and Services Tax just to name a few.  He also mentioned that there are many different organisations that play different and varied roles within this system to ensure its integrity and all Australians are equally treated with equity.

The Australian Taxation System is embedded in the way of life for all Australian taxpayers, we pay tax on our income, we pay tax when we purchase goods and use services, we pay tax when we sell assets and this is just to name a few.

It is important that you as a future tax professional understand how this system impacts on yourself and those around you and this can be seen from paying attention to media reports.

This assessment is in two parts –

Part One

You are required from week 1 to week 9 to review Australian newspapers such as the West Australian, Financial Review, The Australian, Sunday Times and various others for articles on Australian Tax.  You need to find 20 articles which will be handed in with your assignment.  If you do not have access to Australian Newspapers for examples you are an overseas student or have financial issues then you may use the Factiva Database within the Curtin Library.  A factsheet on how to use this database in attached.

5 marks will be allocated for this task if you provide the 20 articles.

                                       

Part Two

After spending 9 weeks reading newspapers on the Australian Taxation System, you should have started to develop your own view of the system and how the system is used for different purposes. 

For example many consider that it is used as a political tool by governments and other political parties, that it is far too complex and the average Australian does not fully understand their taxation obligations, that the organisations that are responsible for administrating the system are overloaded already.  Whilst others have a strong view that the system is one of the best in the world and that its function is to raise money for public goods and without tax we do not have a civilised society.  These are just a few observations and there are many more and if you speak to a number of different people you will get very wide ranging opinions.

The requirements of the assignment for part two is to produce a 1000 to 1500 word essay on your opinion of the Australian Taxation System which is based on your findings from the Australian newspapers and any other research you may want to undertake, please do not just provide a summary of the articles you have included in Part 1

10 marks will be allocated for this task.

 

Essay Structure

 

Criteria for Marking Assignments

This gives you an idea of what we are looking for when marking the assessments

                                     

Cover Page

Unit Title, assignment number, due date

Lecturers name, Student name and ID

Contact Address and Email Address

 

Structure

Introduction to assignment

Content of body (detailed)

Conclusion to assignment

Appropriate sentence structure

Correct grammar, spelling and punctuation

Appropriate use of language

Paragraph sizes appropriate

Font size readability

Appropriate line spacing

Appropriate headings and sub-headings

Pagination

Consistent format

 

 

 

 

Content

Evidence of appropriate reading on the areas required

Shows an understanding of the topics

Shows conceptual understanding of the issued involved in the assignment

Shows ability to analyse the issues involved in the assignment

Shows ability to convey to marker an understanding of the issues

Shows an understanding of the legal issues involved

Shows an ability to think broadly

Includes understanding of relevant legislation, rulings, etc

Includes all relevant documentation and attachments that is required within the assignment to back up theory

 

Referencing

Refers to sections of legislation (where appropriate)

Refers to legal cases (where appropriate)

Uses correct method of citing legislation and cases

References appropriate and current

Uses references to identify sources of information and acknowledges such sources

Bibliography at the end indicating materials read/used

 

 

 

 

Factiva Instructions

                        

Using Factiva

Step  1.                Go to the Curtin Library page and select Databases A-Z

 Curtin Home > Library > Find books and resources > Databases A-Z

Step 2.                 Select  Factiva

Step 3.                 Once you are in the Database – set up your search.

i)                 Select your keywords in the Free Text Search (we recommend Tax* OR FBT OR GST)

ii)                Select the Date (e.g. in the last day, in the last week, in the last 3 months)

iii)              Select your sources (e.g. The Australian, the West Australian, The Australian Financial Review)

iv)              Select the area where you want to search for text (e.g. Full Article or Headline and Lead paragraph)

v)                Click search

 

Please note there is also a short video demonstration on the Blackboard on the use of Factiva