Assessment Criteria Assessment of your assignments will take into account: • Adoption of correct legal methodology in developing your analysis. • Relevance of your answer to the question. • Supporting your arguments with relevant legal principles and citations of law. • Application of relevant legal principles to the facts of the question. • Ability to reach a logical conclusion based on your application of legal principle to the facts. • Comprehensive coverage reflecting engagement with set readings, text, legislation, case law and other relevant materials. • Overall presentation including correct grammar, spelling and punctuation and clarity of expression. • Adoption of the required layout (refer above).

References As foreshadowed above, the references section is a list of all the references used by a student to develop the text of their assignment. While texts, rulings etc. may help you understand the law, reference to them as ‘in text’ citations are discouraged since I require you to base all arguments on the law rather than on commentary. Furthermore, the law contains all the necessary principles upon which to base your arguments. Despite this, please list all texts etc. consulted to help you prepare the assignment in a reference list. This will include the text (Woellner et al.) and legislation (Barkoczy) at least.

Citing cases As indicated above, cases should be cited within the text in the form illustrated by the following examples: FCT v. Clarke (1927) 40 CLR 246; Coles Myer Finance Ltd v. FCT 93 ATC 4214. All case names are to be put in italics or underlined. Where a reference is made to, or a quotation is taken from, a particular page of a case (say, page 249 of the Clarke case) that page should be cited thus: FCT v. Clarke (1927) 40 CLR 246 at 249.Where a case has been cited in full, as in the above examples, subsequent references to that case may be shortened to the name of the taxpayer party – for example, Clarke. Cases are found in various law reports, two of which are referred to in the above examples – CLR and ATC, which are the standard abbreviations of Commonwealth Law Reports and Australian Tax Cases respectively. Take FCT v. Clarke (1927) 40 CLR 246 as an example: 1927 is the year in which the case was reported; 40 is the volume number of the Commonwealth Law Reports and 246 is the page number of that volume where the case report begins.

Format/expectations for assignments Written assignments primarily assess the practical application of important provisions of income tax and associated legislation and case law. The assignments should be in report form however no synopsis is required. The following notes are provided to assist students in their written work. General layout An assignment is required to have the following parts: • Cover sheet • Text of the paper • References (generally the text and legislation and other books you may have consulted - even though these are not to be cited in the main text, you will have used these in the assignment’s preparation and therefore ought to be listed in the references). All of these requirements are to be submitted in the one document via Learnonline that is, do not submit the cover sheet as a separate document.

An extension of time for submission of this assessment will NOT be granted under any circumstances. Late assessments will NOT be marked at all. A student CANNOT be awarded two supplementary assessments. If you submit this assessment, you forfeit the opportunity to sit the supplementary exam. If you submit this assessment late, it will be assumed that you have chosen to sit the supplementary exam instead. REPEAT: If this supplementary assessment is submitted late, then you must sit the supplementary exam to pass. If you sit the supplementary exam, you will be awarded an ‘SP’ if you pass and an ‘F’ if you fail.

This assignment constitutes a supplementary assessment in replacement of assignment 1 and 2. It comprises 40% of your total grade. The WORD LIMIT for this assessment is 3,500 WORDS. Please take care with the presentation of this assessment. The marking will consider organisation and neatness. A synopsis is not required for this type of assessment. The purpose of this assessment is for students to demonstrate their ability to apply taxation and legal principles. What is important is the adoption of correct legal methodology when applying the principles and reaching conclusions. Always remember that your answers should be supported by reference to relevant taxation law using a logical and reasonable argument. This means that you should cite all relevant cases and/or sections of the Acts where relevant in your answer. While you may cite tax rulings, Woellner et al., or the study guide remember that this does NOT constitute the law. Materials other than sections of the Acts and cases are provided to help you understand the law, but they do not substitute for the law itself.