CPA PROGRAM
ADVANCED TAXATION
TUTOR SUPPORT SLIDES
FOR 2016
MODULE 1
TAX ADMINISTRATION
MODULE 1 OBJECTIVE MAPPING
Module Objectives
After completing this module, you should be able to:
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Covered in
Study
Guide
Student
Notes
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
Professional Conduct
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:
•
Commonwealth (Federal)
•
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:
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•
House of Representatives (lower house)
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Senate (upper house)
SEPARATION OF POWERS
The doctrine of the separation of...