Taxation Law

INSTRUCTIONS

1. See the Essay Instructions and Assessment Criteria in the Unit Description and make sure you follow them!

2. Please see the essay topic Ў§Part IVA ЎV AvoidanceЎЁ and complete both tasks in that topic.

3. Attached to this document is a Checklist to be filled in by you and attached to your essay. READ THIS NOW before you start your research. If you have followed this checklist, there is a good chance you will do well.

4. See also Academic Worksheet on Writing Assignments ЎV access electronically via UB Home Page / Student Help ЎV follow the links

5. You MUST reference in the body of the essay EVERY TIME you use information from other people. This requires you to keep a track of where you are taking information from and then writing the reference up. You should use the Harvard/APA style; and use the UniversityЎ¦s new General Guide for the Presentation of Academic Work which can be downloaded online (see Student Help site). The LibraryЎ¦s website also has a citation style guide site. If you plagiarise (intentionally OR unintentionally) you will be given zero: see Regulation 6.1.1 for more details.

6. Assignments must be 2,300 to 2,500 words. You will probably write more initially but you should then look to see if you are making your points directly and clearly.

7. LAST DUE DATE IS Friday 18th May 2007. Please check with the Unit Description for details of where and when to submit your assignment. If you need an extension you must ask for one BEFORE the due date (unless this is impossible).

8. The essay is worth 30% (ie 30 marks).

TOPIC ЎV Part IVA ЎV Tax Avoidance (You must complete both Task 1 and Task 2 ЎV each task is worth 15 marks)

Part IVA is a general anti-avoidance provision in the Income Tax Assessment Act 1936 (Cth) and replaced section 260 with effect from 27 May 1981.

In Federal Commissioner of Taxation v Hart & Anor (2004) 2004 ATC 4599 (HartЎ¦s case) the Full High Court overruled a unanimous decision of the Full Federal