Assignment (25 marks)
Semester 1, 2019 PACC6006 Taxation Law
Required: The final grade will be worth 25% of your final grade.
The final report must be 1500 words +/-10%. In grading this task, examiners will focus on your referencing appropriate sections of the ITAA 1936 and ITAA 1997, income tax rulings issued by the Australian Taxation Office, tax treaties and International taxation legislation. Please see marks allocation below. A list of references used to answer all assignment tasks should be attached to the assignment.
In this assignment you are employed by a local tax consultancy practice. You have been approached by an International Investor from your home country who is interested in understanding the rules associated with tax residency in Australia and under what conditions someone satisfies the criteria for tax residency. They are also interested in knowing of there are any tax agreements between Australia and your country. The investor is considering returning to their home country but would like to understand the differences in the taxation legislation between the two countries and which country may be most advantageous to live in from a taxation perspective. Your role is to prepare a report for the investor regarding this issue. The document you produce should be clear, logical and provide advice that can be relied upon by the client.
Required:
- In the form of a professional correspondence you are required to prepare a professional report for the investor. (Justify all decisions with reference to legislation, case law and taxation rulings etc).
- Submit the relevant assignment using Turnitin by 5pm on Friday 3rd May 2019.
You are required to provide your advice by referring to:
- Legislation
- Tax Treaties
- International Tax Legislation
- Income Tax Rulings
- Case law if appropriate
You must reference the marking rubric in writing your assignment.
| Criteria | Marks |
| 1. Organisation and Logic | 2 |
| 2. Logical Flow of Materials | 3 |
| 3. Content | 3 |
| 4. Syntax & Mechanics | 3 |
| 5. Supporting Materials | 5 |
| 6. Sources and Evidence | 3 |
| 7. Reflection and Evaluation | 2 |
| 8. Analysis | 2 |
| 9. Relevance | 2 |
| 25 marks |
Please see the marking rubric for relevant detail.
Rubric
Trait Poor Satisfactory Good Very Good Excellent
| Organisation and Logic | Organisational system
(introduction, conclusion, sequence of content and transitions) is not identifiable within the presentation |
A basic organisational system (introduction and conclusion) is identifiable within the presentation. | Organisational system (introduction, conclusion, sequence of content and transitions) is identifiable within the presentation in most instances. | Organisational system
(introduction, conclusion, sequence of content and transitions) is clearly and consistently identifiable within the presentation. |
Organisational system (introduction, conclusion, sequence of content and
transitions) is clear, logical and consistently identifiable within the presentation. |
| Logical Flow | Paragraphs do not identify the main idea. The paragraphs have
little relationship to one another. |
Most paragraphs are consistent, with one theme running throughout and most transitions enable the reader to easily follow the thread of the report. | The majority of paragraphs are consistent, one theme runs throughout and most transitions enable the reader to easily follow the thread of the report. | All paragraphs are consistent; one theme runs throughout and their transitions allow the reader to easily follow the thread of the report. | All paragraphs are consistent, one theme runs throughout and their transitions allow the reader to easily follow the thread of the report.
Demonstrates connections between sub-topics. |
| Content | Does not use appropriate or relevant content, or limited use of appropriate content. | Uses appropriate and relevant content to develop simple ideas. Explores ideas within the context of the discipline | Uses appropriate and relevant content to develop sound ideas. | Uses appropriate and relevant content to present strong and developed ideas. | Uses appropriate and relevant content to present strong and compelling ideas. |
| Syntax and mechanics | The language selected is often inappropriate. Lack of consistent fluency and style make reading and comprehension difficult. | Essential language is chosen for meaning and context with minimal errors. The majority of the report is clearly written and can be easily read. | The majority of language has been chosen for suitability in meaning and context. The writing throughout the report is very clear and can be easily read by the intended audience. | All language is chosen for suitable meaning
and context. The writing reflects clarity, supporting the report content and audience’s interpretation |
All language is chosen for rich meaning and context. The writing reflects clarity, enriches the report and audience’s interpretation. |
| Supporting materials | No supporting materials (such as explanations, examples, illustrations, statistics, analogies, quotations from relevant authorities) used or supporting materials are insufficient or make reference to
information or analysis that does not effectively support the presentation. |
Limited sources of supporting materials (such as explanations, examples, illustrations, statistics, analogies, or quotations from relevant authorities) used. In most instance, supporting materials make appropriate reference to information or analysis that supports the presentation. | Limited sources of supporting materials (such as explanations, examples, illustrations, statistics, analogies, or quotations from relevant authorities) used. Supporting materials make appropriate reference to information or analysis that supports the presentation. | A variety of types sources of supporting materials (such as explanations, examples, illustrations, statistics, analogies, and quotations from relevant authorities) used. In most instances, supporting materials make appropriate reference to information or analysis that supports the presentation. | A variety of types of supporting materials (such as
explanations, examples, illustrations, statistics, analogies, quotations from relevant authorities) make appropriate reference to information or analysis that supports the presentation. |
| Sources and evidence | Insufficient or incorrect citations for many sources, with frequent errors in format and style. No bibliography or list of cited sources. | Most references in-text and List are correctly identified and referenced using a discipline appropriate format, with errors in format. | The majority of references are correctly identified and referenced using a discipline appropriate format, with minor errors in format. | All references in-text and List are cited using a discipline appropriate style with virtually no errors in format. | The report correctly cites all sources in-text and list with no errors, supporting any further inquiry required. |
| Reflection and evaluation | Response demonstrates lack or little reflection on theories, concepts and/or strategies presented in the course materials, and/or the writers own biases or way of thinking/learning | Response demonstrates a general reflection on theories, concepts and/or strategies presented in the course materials. Limited consideration given to own biases or way of thinking/learning. | Response demonstrates a general reflection on theories, concepts and/or strategies presented in the course materials, along with the ability to question own biases or way of thinking / learning. | Response demonstrates an indepth reflection on theories, concepts and/or strategies presented in the course materials, and the ability to question own biases or way of thinking/ learning. | Response demonstrates an indepth and critical reflection on theories, concepts and/or strategies presented in the course materials, and/or the ability to not merely question own biases or way or thinking / learning but to redefine new way of thinking/learning. |
| Analysis | Analysis is minimal and excludes essential components and/or does not address the requirements of the assessment. Very few issues are adequately addressed. Viewpoints and interpretations are either lacking or supported by flawed arguments. | Simple analysis perfomed. Most issues are addressed. In most instances, viewpoints and
interpretations are supported. |
Sound analysis performed. Majority of the issues are addressed. Viewpoints and interpretations are supported. | Thorough analysis performed. All of the issues are addressed. In most instances, viewpoints and interpretations are insightful supported. | Comprehensive and thorough analysis performed. All of the issues are addressed.Viewpoints and interpretations are insightful supported. |
| Relevance | There is little to no attempt to demonstrate connections between the course content and personal experience. | Simple reflection and evaluation. Limited demonstration of connections between course content and personal experience | Sound reflection and evaluation. Demonstrates connections between the course content and personal experience | Thorough reflection and evaluation. Demonstrates connections between course content and personal experience. Reflection is clearly relevant and meaningful to the writer. | Comprehensive and thorough reflection and evaluation.
Demonstrates connections between course content and personal experience, and are relevant and meaningful to the writer and the course. |