Argumentative essay law assignment paper
Taxation Law of Australia
The university policy on extensions of time will be strictly enforced. Extensions will
usually only be considered if made via the online system and based on medical or
compassionate grounds. Any extension application should be made before the due
date for submission. Medical conditions should be supported by a medical certificate,
and, since students are expected to start the assignment early, temporary or lastminute
conditions are usually not grounds for an extension. Professionals are
expected to manage their time to meet their obligations, so work or personal
commitments are insufficient grounds for an extension.
Plagiarism:
The university’s plagiarism policy will also be strictly enforced. If plagiarism is found,
a minimum penalty is likely to be zero marks for the assessment. It could be worse.
This assignment is the only assignment for this course, and it carries a weighting of
40% of the total assessment for the course.
While the assignment is largely based on material covered, you are free to research
and seek advice as widely as you find necessary—there are no limitations as to
sources. However, you must make sure that sources are appropriately referenced.
Objectives
This assessment item links to the unit objectives as stated in the Unit Profile.
Details
This assignment is to be submitted in one (1) Word document only. This assignment
is to be submitted online via Moodle by the due date stated. It is suggested that
where necessary you put your calculations into columns or tables to improve
readability in the assignment document
The method of referencing to be used in this assignment is the Australian Guide to
Legal Citation (AGLC) 3rd Edition referencing method. Additional information
regarding this method is available through the library and the Academic Learning
Centre. When making a reference, cite the original source or authority in preference
to a secondary source such as the textbook, especially when you are discussing
various sections of legislation. This means you should make reference to legislation,
cases and Tax Rulings as a priority to back up any arguments that you make in your
assignment.
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Students must complete all Parts of the Assignment.
To support the analysis in your answers refer where appropriate to the ITAA
1936, ITAA 1997, Tax Rulings and/or case law.
Question 1: 10 marks, 10% of the subject. Each sub-question is worth 2 marks .Use
complete sentences.
Advise your client on how the following items, receipts or expenses, will be treated
for tax purposes under Australian tax law:
a. A landlord owns a flat he leases to tenants. A new tenant pays the landlord
before the start of the lease a lump sum of $15,000 as part of the lease
negotiations.
b. Cheryl owned a warehouse destroyed by a fire. Her insurance company paid
her compensation of $500,000 for the loss.
c. During the tax year 2016-17 Boris paid his tax agent $500 for the lodgement
of his 2015-16 individual income tax return and $800 for the preparation and
lodgement of the objection to the 2015-16 assessment.
d. James works at a hospital and when he is at work he buys his lunch at the
cafe in the hospital. Over the course of a year he spends $2,000.
e. Frances started a new business and at the launch of the business she hired a
restaurant and invited over one hundred potential clients for the business.
The cost of hiring the venue and providing food and drink was $5,000.
To support the analysis in your answers refer where appropriate to the
ITAA 1936, ITAA 1997, Tax Rulings and/or case law.
Question 2: 10 marks, 10% of the subject. Use complete sentences.
Usman held a French passport at all relevant times. From 2012 until the end of the
2016-17 income year he had an Australian visa which permitted him to live and work
here.
During the time he was in Australia he worked as an engineer. For two months in
2015 he returned to France and worked there. At all times in the 2016-17 tax year he
worked in Australia.
For the 2016-17 tax year is Usman a resident or non-resident?
To support the analysis in your answers refer where appropriate to the
ITAA 1936, ITAA 1997, Tax Rulings and/or case law.
Question 3: 10 marks, 10% of the subject. Use complete sentences.
In April 2016 Norman, a hairdresser, bought his main residence in Melbourne for
$700,000. Legal and stamp duty costs associated with the purchase were $70,000.
The home had six rooms.
In April 2017 Norman spent $100,000 in making part of his home suitable for his
hairdressing business. The business used two of the rooms and he started working
from home in May 2017.
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Advise Norman of the capital gains tax implications of the above facts for the 2016-
17 year.
To support the analysis in your answers refer where appropriate to the
ITAA 1936, ITAA 1997, Tax Rulings and/or case law.
Question 4: 10 marks, 10% of the subject. Use complete sentences.
In your work as an accountant you advise a client, Avon Pty. Ltd. (Avon), on various
matters. Avon entered into a $500,000 one year contract in June 2016 with Central
Queensland University (a registered Research Service Provider) to undertake
research and development for Avon. The contract was to run from July 2016 to June
2017. Avon wants your advice about tax offsets and how this expense could be
treated by the ATO in the 2016-17 tax year.
Please advise.
To support the analysis in your answers refer where appropriate to the
ITAA 1936, ITAA 1997, Tax Rulings and/or case law.
Assessment criteria
Evaluation Criteria
These criteria are a general guide as to the standard expected at the various levels.
Characteristics indicative of the respective levels of achievement in the assignment
are as follows. It is not necessarily the case that all these criteria will be met at a
particular standard as there may be a superior performance on one of the criteria and
not so satisfactory performance on another.
High distinction standard
• The answer is very well written and clearly expressed
• There is a demonstrated appreciation and understanding of the issues involved
• The answer is well structured and logically organised
• Demonstrated mastery of referencing system
• There is evidence of a comprehensive analysis of the issues
• Conclusions are backed by well-reasoned arguments demonstrating a detailed
insight and analysis of issues
• Comprehensive coverage of all relevant issues
• References are made to the appropriated legislation for particular issues
• Statutory provisions are analysed and interpreted correctly
• The legislation is applied to the particular fact situation in a competent manner
• Consideration is given to the operation of the common law
• There may be consideration of issues not raised in the tutorials and answer
guides
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Distinction standard
• The answer is well written and expressed
• The answer is structured and logical
• The issues have been reasonably well identified and appreciated
• There is correct use of referencing
• Issues have been analysed
• Reference is made to all appropriate legislation, although the analysis and
interpretation is not as detailed and reasoned as for the high distinction
standard
• The effect of the common law is considered
• There is a comprehensive coverage of the issues
• Occasional errors of law and legal reasoning may still be present
Credit standard
• The answer is generally well written and expressed
• The answer is structured and sequential
• Referencing is satisfactory
• Issues are identified and addressed
• There has been an attempt to analyse some of the issues
• The coverage of issues is reasonably comprehensive often with a good
treatment and analysis of particular points
• Errors of law and incorrect reasoning may sometimes be present
• Statutory interpretation may require improvement
• Depth of treatment is often lacking in some of the issues
• Pass standard
• The answer is able to be followed and understood
• The answer could perhaps be better organised and structured
• The referencing may need improvement
• Issues may need to be identified and addressed in more depth
• Analysis when present may be incorrect
• Some familiarity with the legislation and its application is demonstrated
• Sometimes the conclusions reached are simple
• There may be several errors of law
• There may be quantities of material of marginal relevance included in the
answer
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Fail standard
• The answer may be significantly short of the required length
• The written expression is poor and difficult to understand
• The answer is poorly organised
• There has been a failure to identify and address the issues in the question
• Referencing is generally inadequate
• There is a lack of familiarity with the legislation and its appropriate application
• The reasoning and application demonstrated is poor
• Frequently there is much irrelevant material
MARKING
All parts of the assignment will be marked in accordance with the university’s Grades
procedure (which can be accessed via the Course Profile). The following marking
rubric incorporates that procedure.
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MARKING RUBRIC
GRADE MARK CRITERION
HD 85%+ Demonstrates proficiency in
all the learning outcomes of
the unit; work is well read or
scholarly.
COMMENT: Here, the
student will have done
everything well and
formulated their answer in a
tight, efficient, thoroughly
professional manner. Their
explanations and arguments
will have a strong logical flow
and be convincing. Their
research will be thorough.
D 75
-84% Demonstrates awareness
and understanding of deeper
and less obvious aspects of
the unit, such as ability to
identify and debate critical
issues or problems, ability to
solve non
‐routine problems,
ability to adapt and apply
ideas to new situations
.
COMMENT: The student will
demonstrate this by
achieving all the outcomes
for a Credit, but also some of
the higher level standards for
a High Distinction.
C 65
-74% Demonstrates ability to use
and apply fundamental
concepts and skills of the
unit, going beyond mere
replication of content
knowledge or skill to show
understanding of key ideas,
awareness of their relevance
and some use of analytical
skills
.
COMMENT: Learning
involves not only knowing
principles or concepts but
also the ability to apply them
to a real
-life situation.
P 50
-64% Demonstrates the learning
outcomes of the unit, such
as knowledge of
fundamental concepts and
performance of basic skills;
demonstrates sufficient
quality of performance to be
considered satisfactory or
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adequate or competent or
capable in relation to the
learning outcomes of the
unit.
COMMENT: Students who
get a mark in this range
usually demonstrate some
knowledge of principles and
concepts, but do not explain
or apply them accurately.
Answers often look like little
more than a summary of
what someone else has
written.
F 40-49% Fails to demonstrate the
learning outcomes of the
unit.
COMMENT: Students in this
range usually make some
effort to perform the
assignment task but fail to
achieve what is prescribed
for a Pass.
Low F < 40% COMMENT: Students in this
range usually fail to properly
carry out the instructions or
fully perform the tasks
specified in the assessment.
