TUTOR SUPPORT SLIDES
MODULE 1 OBJECTIVE MAPPING
After completing this module, you should be able to:
understand the principles underpinning the Australian legal and constitutional systems
demonstrate a basic understanding of the administration of the tax system
apply the assessment system and the process of amendment in a given situation
demonstrate what a tax audit by the ATO involves in a given situation
explain the objection and appeal procedures available to taxpayers
identify the differences between the withholding tax and instalment tax systems
describe the tax reporting and payments system for business enterprises and investors
explain the differences between the various guidance documents issued by the ATO
identify situations that may be subject to tax penalties and/or interest charges
demonstrate an understanding of the tax agent services regime, including the Code of
understand the operation of the general anti-avoidance provisions of Part IVA and be able
to identify whether they may apply to a particular arrangement.
PART A: PARLIAMENTARY SYSTEM
Australia is a federation which means there are two levels of government:
State and Territory
Australia is a democracy, and all governments are elected by the people.
The Australia Parliament operates under the Westminster system, and has two levels (or houses) which legislation has
to pass through to become law.
The Commonwealth government has two houses:
House of Representatives (lower house)
Senate (upper house)
SEPARATION OF POWERS
The doctrine of the separation of...