TLAW603 – Business & Personal Tax Plasnning – Written Assessment
Please chose ONE (1)of the following cases and prepare a case analysis:
· Federal Commissioner of Taxation v Stone2005 ATC 4234.1
· Federal Commissioner of Taxation v Whitfords Beach Pty Ltd(1982) 150 CLR 355.2
· Harding v Commissioner of Taxation FCAFC 29.3
· Federal Commissioner of Taxation v Myer Emporium Ltd(1987) 163 CLR 199.4
· Bywater Investments Limited & Ors v. Commissioner of Taxation HCA 45.5
In your analysis, discuss how the decision of the court, and the tax issue(s) examined by the Court affects a business or commercial enterprise. For example, how might the characterisation of an activity as a ‘business’ activity affect someone undertaking gambling activities? Alternatively, how might the High Court’s recent clarification of the Australian central management & control test for tax residency affect a multinational business operating in Australia?
The report will be due by midnight (AEST) on Friday, 25 September 2020.Submissions MUST be made via Turnitin. Please ensure that your case analysis does not exceed the 3000 word limit(excluding footnotes and bibliography).
In preparing your case analysis, please ensure that you refer to the Prescribed Textbookand the Recommended Reading and Resourceslisted in the Course Outline. You shouldalso refer to any relevant materials from the Secondary Sources listed in the course outline as well as the materials posted on Moodle by your lecturer (e.g. the Reading and Analysing Case Law Aide, the Legal Essay Checklistand the Legal Writing Resource). These supplementary resources will assist you in conducting your analysis of the case you choose as well as writing your views about the case in question.
Students are being asked to undertake this assessment task to encourage the development of a range of skills as indicated by the assessment criteria. The assessment criteria are as follows:
· Clear and concise statement of the relevant facts and legal issue(s) in the case.
· Clear and concise expression of own ideas about the case using appropriate legal language.
· Careful organisation so that ideas develop logically through the analysis.
· Thoughtful analysis of the judgement(s).
· Correctness of grammar, spelling etc.
· Adherence to principles of academic honesty with regard to the preparation and submission of assessments.
· Management of own workload to meet deadlines (self-assessment)
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