BBAL501 TAXATION LAW
Term 2 2018
Written report & class presentation
Total Marks available: 40
Weight: 20%
Students (groups of 2 to 3) are to jointly research and present a case law decision related to a tax topic or part of a tax topic. The presentations should summarise the issues and decisions relevant to the case. A good presentation will include a good analysis of student thoughts on these decisions (with reasons).
Students will be provided with a list of cases relevant to a particular topic from which to choose (refer to attached list).
Cases and groups will be chosen and allocated in weeks 1 & 2 and presentations will be in Week 6, session 6.2 during class time.
No two groups will be able to choose the same case. Every group must have a different case to present so first in first served!
Students should pick their allocated case and group member(s) by the end of week 2. If you have not chosen your case by the end of week 2 (15/06/2018), then you will be allocated both a group member and a case.
No individual presentations are allowed.
Presentations should be 10min (max) in duration and all students must participate in the presentation. (No presentation – no marks) Presentation slides: Please ensure that the first slide of your presentation includes the following information
BBAL501 Taxation law
Class Presentation Slides
Term 2 2018 Student Names:
Student numbers:
Topic:
Cases:
Date Presented:
Lecturers Name:
Students must ALSO prepare a report (Maximum 2 pages, 800 words) for the lecturer. The handout MUST have the cover page.
How will your presentation be marked?
This task has two parts:
Part A: Written Report (20 marks)
Part B: Oral Presentation (20 marks)
Weight: 20%
Marking Rubric: Marking rubrics have been prepared to explain the marking criteria’s applicable for both the written report and presentation. Marks will be awarded following the marking criteria only.
Part: A: Report (Total 20 marks)
Marking Criteria
4 3 2 1
Introduction/Topic Student Properly generates questions and or problem around a case Student generate a question or problem Student requires prompts to generate questions and or problems Question or problems are generated with the help of the teacher and not by themselves.
Conclusion reached Detailed conclusions are reached from the discussion Conclusions are reached from the discussion Conclusions are reached but do not support the analysis No conclusions
Information gathering Correct
Information & law have been used and properly cited. A detailed analysis
has been performed. Information & law have been used. An analysis has been performed. Limited information & law have been used. Analysis has been performed. Information used is not enough and no analysis of the case.
Grammar &
spelling Grammar and
spelling are correct There is one error There are two or three errors More than three errors
Demonstrated Knowledge Shows excellent understanding of the case, its context and application of tax law Shows a good understanding of the case, its context and application of tax law The response shows some understanding of
the case, its context and application of tax law The response shows a complete lack of understanding of the case, its context and application of tax law
Part: B: Rubric for Oral Presentation (Total 20 marks)
Marking Criteria
4 3 2 1
Body Language The movement seemed fluid and helped the audience visualize. Made movement
or gestures that enhanced articulation. Very little
movement or descriptive gestures. No movement or descriptive gestures.
Quality of Slides/ Spelling and grammar Slides are clear, complete & concise with no spelling and grammatical error. Slides are mostly clear but could be little more concise. No spelling and grammatical error. Slides are mostly clear but could be little more concise. One- two spelling and grammatical errors. Slides are unclear, incomplete and not concise. Many grammar and spelling errors.
Introduction & closure Student delivers open and closing statements that capture the attention of the audience. Student displays clear opening and closing remarks. Student clearly uses either an introductory or a closing statement but not both. Student does not display any clear introductory or closing statement.
Presentation, voice Student displayed Minor mistakes but Displays tension Tension and
& language skills relaxed and confident approach. Have full control over the audience with a loud and clear voice. quickly recovers from them with confidence. Good control over the audience. Voice was clear but not loud enough. and was not able to recover with confidence. Does have some sort of control over the audience. nervousness were obvious and could not recover from the mistakes.
Monotonous voice used repetitive words and no control over the audience.
Teamwork & timeliness Student worked together to achieve all the group goals. Always had a positive attitude about the task and the work of others. All team members contributed equally. Performed all duties of assigned team role. Finished the presentation within the scheduled duration. Student usually worked together to achieve the group goals. Showed a positive attitude about the task and the work of others. All team members contributed equally. Performed all most all the duties of assigned team role. Finished the presentation within the scheduled duration. Occasionally worked together to achieve the group goals. Did not show complete positive attitude about the task and the work of others. Finished individual task but did not assist team members. Performed some duties of the assigned team role. Could not finish the presentation within the scheduled duration. Does not work well with others and shows no interest in completing group goals. Makes fun of group members and does not give value to the members work.
Are full of negative attitude and contributed little or nothing to the group effort. Did not perform duties assigned to team role. Could not finish the presentation within the scheduled duration or was absent in the presentation.
List of Cases:
Relevant Topics Cases
Residency Permanent place of abode Applegate's case(1979) /
Jenkins Case (1982)
The common Law test - reside in Australia IRC v Lysaght(1928)
Levene v Inland revenue(1928)
Source of income from property and business Studebaker Corporation of Australasia v's C of T (NSW) 1921
Nathan V FCT (1918)
Periodic Payments - compensation for lost income Dixon / Harris / Blake
Business versus hobby Thomas(1972) / Ferguson(1979)
Personal services Income FCT v French (1957)
FCT v Mitchum (1965)
FCT v Efstathakis (1979)
Ordinary income as a reward for services Brown v FCT(2002)
Gifts or income Laidler v Perry
Scott v FCT
Cash or convertible to cash
Cooke & Sherden
Capital gains tax - timing FCT v Sara Lee Household
McDonald v FCT(1998)
Elmslie & Ors v FCT (1993)
Periodicity Keily v FCT (1983)
Federal Coke Co PL (1977)
Capital or income Brent v FCT
Higgs (inspector of taxes )
Olivier (1952)
Expenses related to future income Softwood pulp & paper ltd (1996)
Expense in relation to obtaining employment FCT v Maddalena
Spriggs v FCT
Travel between work Lunney's case
Hayley's case
Payne's case
Clothing expenses Mallalieu v Drummond(1983)
Legal expenses for illegal activities Magna Alloys & Research PL v FCT (1980)
Repairs v Capital Law shipping co.
Western suburbs CINEMA
Home office Faichney (1972)
Forsyth (1981)
Corporate residence De Beers Consolidated mines Ltd v Howe (1906)
FBT on employee travel John Holland Group Pty Ltd & Anor v FCT [2014]
FCA 1332
(the John Holland case)