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This assignment requires you to conduct a scoping review of Tax Cases and the professional and scholarly research literature to explore the concept of sustainability within an area of Australian Taxation Law. Your review should then be recorded in an essay of words complete with a comprehensive list at the end of all sections of the tax legislation you have considered together with cases, journal articles and rulings.
To begin this task please go to the site of the Australian Tax Office and absorb what is stated there in relation to the subject of tax and sustainability. Then examine by searching relevant journal articles what is meant by sustainability and be prepared to write about words on your methodology and the results of your research.
Next, choose an area of tax law with which you have become familiar in your studies to date and explain the significance of that aspect of tax law and illustrate its impact by reference to the legislation and relevant cases and rulings - about words.
Finally, brainstorm how might a change in that area of tax law achieve some goal towards sustainability and support your proposition (giving references from case law and journal articles and rulings) words. As an example consider that if a particular deduction from income was only to be available to a taxpayer if that taxpayer was able to prove that they had established a particular achievement towards sustainability - there could be a drop down list possibly? A fundamental would no doubt require that that any cost to tax practice and accounting practice would need to be taken into account.
you must carefully consider the criteria referred to below which should guide the development of your submission. Rubric will be available shortly.
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