BULAW 5916: Taxation Law

10 Jun BULAW 5916: Taxation Law

Purpose

The purpose of the assignment is to enable you to research and explore an aspect of taxation law.

Word limit

The length of the assignment is to be approximately 2,000 words. Assignments of more than 2,200 words will not be marked; those with less than 1,800 words will be at risk of failing. Please provide a word count with your assignment. Do not include any synopsis, references or bibliography in the word count. Do not use appendices or footnotes as a way around the word limit.

Due date

4pm(Sydney Time standard) on Monday of Week 9. Penalties apply for late submission of work. Please submit your assignment via Turnitin through the BULAW5916 moodle shell.

Note all Federation University Australia rules relating to assessment apply.

Topic

Refer to the following news article published on the ABC’s website: Nassim Khadem, “ATO hunts hidden income from Uber, Airbnb and other gig economy workers” (23 January 2019): https://www.abc.net.au/news/2019-01-23/ato-hunts-australians-hiding-income-via-uber-and-airbnb/10742528

Task

In essay style and with the use of headings please (Must) discuss your answers to the following questions:

(a) To what degree is it possible and viable to ensure that shared economy providers (such as uber drivers, Airbnb accommodation providers, completers of Airtasker chores and Deliveroo drivers) comply with Australian income tax laws?

(b) What more could be done to improve how many shared economy providers meet their Australian income tax obligations? Discuss in detail at least two ways in which compliance could be improved, how this would work, and what would be involved

Criteria used to grade this assessment

Analysis (approximately 60% of the marks will be allocated here):

· Depth of understanding of the topic and identification of relevant issues

· Clarity and coherence of the debate or discussion

· Quality of discussion and argument

· Attempt to canvass a range of views and to offer an individual opinion on the need for reform

Research (approximately 30% of the marks will be allocated here):

· The use made of appropriate legal sources, in particular sections of the Income Tax Assessment Act 936 and Income Tax Assessment Act 1997 to support your discussion

· The breadth and use made of relevant secondary legal sources such as Government reports, newspaper reports, and academic articles

Presentation (10% of the marks):

· Readable connected prose. Not point form summaries

· Effective use of headings

· Consistent and accurate acknowledgement of sources using a recognised referencing style- Both in relation to in-text referencing and list of references/ bibliography.

Your essay (Answers of two given questions) must include 4-parts (Essay Structure)

1. Introduction of Share economy

2. Efficiency and effectiveness of Income Tax compliance in share economy.

3. Two important recommendation for improvement

4. Conclusion

Reference must be in APA style

Your lecturer will mark your assignment. Feedback and grades will be communicated via Moodle within two weeks of the assignment deadline or submission (whichever is the latter).

This assignment carries a 30% weighting.