Assessment 1

This assessment has been designed to be able to identify and explain the rules of law relating to taxation law topics covered in the subject demonstrate a capacity to engage in legal research.

This assessment task has been designed to ensure that you are engaging with the subject content on a regular basis. More specifically it seeks to assess your ability to assess your understanding of the fundamental concepts of the subject material, and to provide timely feedback on your ability to structure an appropriate response to the question in preparation for your exam. Students should be able to identify and apply legislation and case law to the issues identified as well as demonstrate the ability to analyse the issues fully and discuss the application of taxation principles.

Assessment 2

Task

Question

Danny, a tax resident of Australia, was electrical technician working in Robin Pty Ltd. He had recently resigned from that company to undertake a three year studies at Charles Sturt University. This move would upgrade his qualification from a Certificate in Electronics to a Degree in Electrical Engineering. His employer, Jack had verbally indicated that he could return to his position upon the completion of his studies. However there was no discussion if he would be offered an increase in salary or promotion.

During the first half of the current income year, Danny participated in a student exchange program with the Nanyang Univrsity in Singapore. The cost incurred were all substantiated were as follows:

Of the six months during Danny's trip to the Singapore, five months were engaged in his studies. He spent the remainder of the months on holiday activities. The primary purpose of the trip to Singapore was for his studies.

While he was engaged in his studies, Danny worked as a casual tutor in the university. He was paid $4,000 by Nanyang University.

Danny hopes to return to Australia after his studies and continue his employment with Robin Pty Ltd with a substantial increase in salary and promotion.

Required

Advise Danny if the cost that he had incurred are allowable for deduction. You must cite the relevant case law and legislation

Presentation
Your answer should not exceed the 3,000 word limit, excluding the bibliography. The assignment must be typed in Times New Roman, 12 point font, 1.5 spaced and with at least a 2.5cm margin on each side. You must use APA referencing system. Case and statute names should be italicised.

Please comply with the following style guide:

1. Do not re-state the question.

2. Use in-text referencing. Do not use footnotes.

3. Names of statutes should be italicised, and followed by the jurisdiction not in italics, for example: Acts Interpretation Act 1901 (Cth). Note the abbreviation for ‘Commonwealth' is ‘Cth' not ‘Cwlth'.

4. The names of the parties must be italicised, but the citation must not, for example: Smith v Jones (1967) 345 CLR 34.

5. An in-text reference to a book should be structured as follows: (Latimer, 2010, p. 75). There is no need to put the author's initial. Note the positioning of brackets, stops and commas. You use ‘pp.' only if referring to more than one page. If you are referring to a book with more than one author, the in-text reference would be as follows: (Smith et al, 2002, p. 78).

6. An in-text reference to the subject's Modules should be structured in brackets as per the following example - obviously you will alter the reference depending on the subject, year of study and Module number: (CSU LAW505 Modules, 2015, Topic 7).

7. Do not start a new line simply because you are starting a new sentence.

8. Be careful of apostrophes: director's = of a director, directors' = of many directors, directors = many directors. Also particularly prevalent is confusion between its (it possessive) and it's (contraction of "it is").

9. The following words always start with a capital letter: Commonwealth, State, Act, Bill, Regulation, Constitution, Parliament. Do not unnecessarily capitalise other words.10. Do not use terms such as can't, won't, don't and shouldn't, neither should one use "i.e." and "e.g." in formal writing.

11. A sentence must always begin with a full word and a capital letter - so a sentence would start ‘Section 55 says...', not ‘S 55 says...' or ‘s 55 says...'

12. Start each paragraph on a new line, and leave a clear line gap after the preceding paragraph.

13. You must put page numbers on your assignment.

14. Quotations, and excerpts from legislation should be indented from the rest of the text in a separate paragraph. The text in quotations should not be in italics.

15. You must end your assignment with a bibliography that is divided into three separate parts, listing statutes, cases and books / articles / on-line Modules.

16. A listing of a book in a bibliography should appear in accordance with the following format: Barkoczy, S (2015). Foundation of Taxation Law 2015, (7th edition), North Ryde: CCH. If listing a book with multiple authors, do so as follows:

Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A (2015), Principles of Taxation Law 201 5, (8th edition), Pymont: Thomson Reuters

17. When listing statutes at the end of your assignment you should conform to the format: Income Tax Assessment Act 1997 (Cth). List the statute only once - you do NOT list individual section numbers relied on. You should not list textbooks as the source of Acts - the Act itself is its own source.

18. When listing cases conform to the format: Allied Mills Industries Pty Ltd v FC of T 89 ATC 4365.

19. When listing article conform to the format: Jones, J 'The new analysis of law' (2010) 4 Journal of Recent Law 34.

20. When listing CSU Modules conform to the following format: CSU LAW505 Modules.

21. Make sure that your sentences are grammatical - it may be useful to read your assignment out loud if you have any doubts about this.