Assignment: TJ, 2017
- Answer the question, below, in not more than 1,500 words in total (inclusive of footnotes).
- A good answer will demonstrate the following qualities:
- A sound grasp of the relevant legal issues and principles.
- An ability to explain the legal position comprehensively and clearly.
- A good command of the English language and the ability to produce a document that meets professional standards in relation to grammar, spelling and punctuation.
- Format: Answers must be typed and double-spaced. Page margins should be the usual Word default margins (approximately 2.5 cm). Use Times New Roman and 12 point font (this does not apply to footnotes / endnotes).
- Bibliography: No bibliography is required, provided you use footnotes (or endnotes) to reference your sources.
- Referencing: Follow the Australian Guide to Legal Citation, available at http://www.law.unimelb.edu.au/files/dmfile/FinalOnlinePDF-2012Reprint.pdf or by googling AGLC and clicking on the relevant links.
- Submission: Submit your assignment online by Monday, 6th March at 5.00 p.m. Use the icon in the Assignment / Final Exam folder to submit your assignment electronically.
- Word count: Print the total number of words used in your answers on the cover sheet. A separate document entitled ‘Assignment: Word Limit’ explains how to do the word count.
- Punctuality: In order to encourage punctuality, 5% will be deducted from your raw mark for each day (finishing at 5 p.m.), or part thereof, by which the date of submission exceeds the submission deadline.
- Plagiarism: this will be penalised severely, normally by failure.
Assess the significance of EACH of the following cases for the development of Australian tax law:
Californian Copper Syndicate v Harris (1904) 5 TC 159
Whitfords Beach Pty Ltd v FCT 82 ATC 4031
Myer Emporium Pty Ltd v FCT 87 ATC 4363.
Has the introduction of the capital gains tax diminished the importance of these cases in any respect?
The assignment is compulsory and counts for 30% of your overall mark.
13 February 2017