Taxation Law

TLAW603 – Business & Personal Tax Planning – Written Assessment

Please chose ONE (1) of the following cases and prepare a case analysis:

• Federal Commissioner of Taxation v Stone 2005 ATC 4234.1

• Federal Commissioner of Taxation v Whitfords Beach Pty Ltd (1982) 150 CLR 355.2

• Harding v Commissioner of Taxation [2007] FCAFC 29.3

• Federal Commissioner of Taxation v Myer Emporium Ltd (1987) 163 CLR 199.4

• Bywater Investments Limited & Ors v. Commissioner of Taxation [2016] HCA 45.5

In your analysis, discuss how the decision of the court, and the tax issue(s) examined by the Court affects a business or

commercial enterprise. For example, how might the characterisation of an activity as a ‘business’ activity affect someone

undertaking gambling activities? Alternatively, how might the High Court’s recent clarification of the Australian central

management & control test for tax residency affect a multinational business operating in Australia?

The report will be due by midnight (AEST) on Friday, 25 September 2020. Submissions MUST be made via Turnitin.

Please ensure that your case analysis does not exceed the 3000 word limit (excluding footnotes and bibliography).

In preparing your case analysis, please ensure that you refer to the Prescribed Textbook and the Recommended Reading

and Resources listed in the Course Outline. You should also refer to any relevant materials from the Secondary Sources

listed in the course outline as well as the materials posted on Moodle by your lecturer (e.g. the Reading and Analysing

Case Law Aide, the Legal Essay Checklist and the Legal Writing Resource). These supplementary resources will assist you

in conducting your analysis of the case you choose as well as writing your views about the case in question.

Students are being asked to undertake this assessment task to encourage the development of a range of skills as indicated

by the assessment criteria. The assessment criteria are as follows:

• Clear and concise statement of the relevant facts and legal issue(s) in the case. • Clear and concise expression of own ideas about the case using appropriate legal language. • Careful organisation so that ideas develop logically through the analysis. • Thoughtful analysis of the judgement(s). • Correctness of grammar, spelling etc. • Adherence to principles of academic honesty with regard to the preparation and submission of assessments. • Management of own workload to meet deadlines (self-assessment)

Please read through and think about these criteria so that you are clear about how your work is going to be assessed.

If you have any questions please e-mail me at claudia.andrea.mitchell@top.edu.au.

1 Electronically available from http://eresources.hcourt.gov.au/showCase/2005/HCA/21 2 Electronically available from http://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/HCA/1982/8.html 3 Electronically available from http://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/FCAFC//2019/29.html 4 Electronically available from http://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/HCA/1987/18.html 5 Electronically available from http://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/HCA/2016/45.html

  • TLAW603 – Business & Personal Tax Planning – Written Assessment