This case study must be presented as an individual effort. The

This case study must be presented as an individual effort. The
case study requires individual research. The course manual
and set texts are intended to be the starting point of the
research. It is expected the student will survey the relevant
literature, including decided cases, and select appropriate
additional resources.
The case study is designed to incorporate uncertainty. The
student is expected to develop a piece of work which is
written advice for their client. It must therefore identify the
facts and issues presented by each aspect of the case study,
identify and apply the relevant legislation and/or case law,
come to a conclusion and make a recommendation to the
client.
Specific learning outcomes
b) Explain ethical and professional responsibilities of tax
agents under the including obligations under the Tax Agent
Services Act 2009 (TASA) and Tax Agent Services Regulations
2009 (TASR).
c) Interpret and apply selected sections of the Income Tax
Assessment Act ITAA36 and ITAA 97.
d) Identify and analyse the tax treatment of various types of
income and deductions.
e) Effectively apply taxation law in determining tax outcomes
in various scenarios and structures.