Recent Question/Assignment

Assignment

Part A [Approx 50%]

Explain why the payment to the taxpayer in FCT v Dixon (1952) 86 CLR 540 was assessable income but the payment in Scott v FCT (1966) 117 CLR 514 was not.

In your answer you should include (but not necessarily be limited to) the following:

i) A brief statement in your own words of the facts of the cases.

ii) Identify the issues raised and the relevant legislation in the context of ITAA97.

iii) Identify any cases and other sources of information relevant to the issues and legislation.

iv) Apply the law to the facts stating clearly why one taxpayer was assessable and the other was not.



Part B [Approx 50%]

Nigel is a professional percussionist and performs with a number of bands and orchestras. In order to practice, he set aside a special room in his house that is soundproof and contains a variety of electronic sound equipment. The room is used only for practice or performance related purposes. He pays council rates, interest on the house mortgage, repairs and maintenance, electricity and telephone expenses in connection with the house. He believes he should be able to claim tax deductions for all these costs together with depreciation on the room and equipment.

Explain the tax position to Nigel. In you answer you should:

i) Identify the tax issues that are raised and the relevant sections of the legislation.

ii) Identify any cases and other sources of law or information that apply.

iii) Apply the law to the facts.

iv) Express a conclusion in regard to the issues identified and indicate any other information required.




University of Ballarat – The Business School

CHECKLIST TO BE ATTACHED TO ASSIGNMENT IN BULAW 3731

Name: ……………………………………………………………..
Student No. ………………………………..

Please check that you have done the following. Tick the boxes to show you have!

q Submitted an assignment that is your own work. (You may discuss the essay topics with others but you cannot copy another’s work, give your work to someone else to copy, or work closely with another student on how to structure or write the essay.)

q The assignment is no more than 2000 words long (excluding abstract, references, bibliography).

q Read and tried to address the criteria in the Course Description.

q Read and addressed the issues raised in the University’s Presentation of Academic Work

q Read Regulation 6.1.1, Plagiarism and asked questions if you are unsure about what it means.

q Referenced direct quotes (use quotation marks or indent) AND summarising from another person’s work in the body of the essay. (This includes internet sources).

q Indicated what referencing style you have chosen Harvard/APA and USED IT.

q Answered all parts to the question.

q Used headings (even though this is not a report, headings are encouraged to assist structure and flow).

q Proof read the assignment for spelling, punctuation and grammar errors.

q Where required, used relevant sections of legislation, legal rules/principles


q Where required, used cases to support your points or arguments. These cases can be obtained from textbooks, or the CCH online libraries, articles found via AGIS PLUS TEXT database etc.

q Put case citations in the body of the work as well as listing the case in the List of References.

q Discussed the issues as required and put arguments and gave your view.

q Used a range of resources.

q Included a title page with your name, student number, course code and name and lecturer’s name.

q Have a margin so comments can be added; put page numbers and your name and student number on each page.


Signed by student: ____________________________________________

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