The Business School
BULAW 3731 INCOME TAXATION Ã¢â‚¬â€œ Law & Practice
Semester 2 - 2013
1. See the Instructions and Assessment Criteria in the Course Description and make sure you follow them!
2. Please answer all parts of the question
3. Attached to this document is a Checklist to be filled in by you and attached to your essay/assignment. Read this now before you start your research. If you have followed this checklist, there is a good chance you will do well.
4. All work presented for assessment in this course must comply with the
format outlined in the University's Presentation of Academic Work
publication, available from the bookshop or on-line at
5. All essays must be accompanied by a signed official cover sheet ('Plagiarism Declaration Form'), available at www.ballarat.edu.au/ard/business/student_info_webct.shtml and lodged as appropriate for your campus.
6. You MUST reference in the body of the essay every time you use information from other people. This requires you to keep a track of where you are taking information from and then writing the reference up. You should use the Harvard/APA style; and use the UniversityÃ¢â‚¬â„¢s new Presentation of Academic Work. The LibraryÃ¢â‚¬â„¢s website also has a citation style guide site. If you plagiarise (intentionally OR unintentionally) you will be given zero: see Regulation 6.1.1 for more details.
7. DUE DATE: You will be advised by your Lecturer but Week 9 should be taken as a guide. Please check with the Course Description for details of where and when to submit your assignment. If you need an extension you must ask for one BEFORE the due date (unless this is impossible).
8. The assignment should not exceed approximately 2000 words.
9. The assignment is worth 25%.
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 Ã¢â‚¬â€œ The Business School
CHECKLIST TO BE ATTACHED TO ASSIGNMENT IN BULAW 3731
Student No. Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦..
Please check that you have done the following. Tick the boxes to show you have!
? Submitted an assignment that is your own work. (You may discuss the essay topics with others but you cannot copy anotherÃ¢â‚¬â„¢s work, give your work to someone else to copy, or work closely with another student on how to structure or write the essay.)
? The assignment is no more than 2000 words long (excluding abstract, references, bibliography).
? Read and tried to address the criteria in the Course Description.
? Read and addressed the issues raised in the UniversityÃ¢â‚¬â„¢s Presentation of Academic Work
? Read Regulation 6.1.1, Plagiarism and asked questions if you are unsure about what it means.
? Referenced direct quotes (use quotation marks or indent) AND summarising from another personÃ¢â‚¬â„¢s work in the body of the essay. (This includes internet sources).
? Indicated what referencing style you have chosen Harvard/APA and USED IT.
? Answered all parts to the question.
? Used headings (even though this is not a report, headings are encouraged to assist structure and flow).
? Proof read the assignment for spelling, punctuation and grammar errors.
? Where required, used relevant sections of legislation, legal rules/principles
? 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.
? Put case citations in the body of the work as well as listing the case in the List of References.
? Discussed the issues as required and put arguments and gave your view.
? Used a range of resources.
? Included a title page with your name, student number, course code and name and lecturerÃ¢â‚¬â„¢s name.
? Have a margin so comments can be added; put page numbers and your name and student number on each page.