Assessment Information and Rubric
| Subject Code | LAW300/TAX300 |
| Subject Name | Taxation Law |
| Assessment Number and Title | Assessment 2a – Case Study |
| Assessment Type | Individual - Critically analyse the practice |
| Length / Duration | 2,000 words or equivalent, no ±10%, and excluding references |
| Weighting % | 20% |
| Total Marks | 100 |
| Submission | Moodle Assignment submission box |
| Due Date | Week 7 Sunday 23:59 |
| Mode | Submission on Moodle |
| Format | A written report in Microsoft Word format |
Assessment 2a Description and Instructions
The purpose of this assessment is to provide students with an understanding of how taxation principles, legislation, caselaw and tax ruling is applied in the real world of taxation. In business, accountants, lawyers, managers and financial analysts are required to understand how businesses or a particular business operates in relation to their taxation obligations.
This assignment will focus students to develop the skills needed to analyse a factual scenario involving a real client, state the relevant law and apply the law to draw a conclusion about the client’s taxation liability. Students will receive a real scenario and then be asked to write a letter of advice/memorandum to a small business client about the tax liability of the of the business and other sources of income.
Case scenario and assessment Tasks
You are GarrissaRothenberg, a Registered Tax Agent operating as Smart Tax Adviser based in Roseberry in the State of New South Wales. You received a communication from Melissa Gistenberg a sole solicitor practitioner operating from the next Suburb, Kingsford, to act as her tax agent for the preparation and lodgement of her income tax return for the year ending 30 June 2025.
Melissa Gistenberghas advised you on 25 July 2025the following incomes and expenses for the year ending 30 June 2025:
| INCOMES AND RECEIVABLES | ||||
| Accounts receivable | 1 July 2024 | $24 500 | ||
| Cash collected during the year | 326 450 | |||
| Accounts receivable | 1 July 2025 | 27 550 | ||
| EXPENDITURES | ||||
| Accounting and tax agent service charges | 8 950 | |||
| Cleaning charges | 5 200 | |||
| Electricity and Gas | 4 850 | |||
| Entertainment expenses | 3 550 | |||
| Insurance charges | 13 250 | |||
| Printing and stationery | 2 675 | |||
| Rent and rates paid | 30 465 | |||
| Repairs and maintenance | 43 450 | |||
| Salaries ordinary employees | 156 000 | |||
| Salaries to her daughter | 30 000 | |||
| Telephone and Internet charges | 12 564 | |||
Other information:
| (i) | New carpet | 1 Jan 2025 | $10 000 | |||
| (ii) | Plumbing renovation work | 1 Jan 2025 | 30 000 | |||
| (iii) | Other repairs during the year (all tax allowable) | 3 450 | ||||
You are required to
| 1 | Advise Garissa Rothenberg on the procedures she has to comply with in accepting the engagement as a tax agent of Melissa Gistenberg | 15% Marks | |
| 2 | Advise Melissa Gistenberg whether she can return her income for income tax purpose on cash basis | 25%Marks | |
| 3 | Calculate the income tax finally payable including the Medicare levy for the year ending 30 June 2024 | 50% Marks | |
| 4 | Referencing | 10% Marks |
In your answer, please refer to appropriate legislation, income tax case law and income tax ruling.
Study Support
This assessment will be discussed in workshops.
It is required that students come to workshops prepared with work they have completed so that they can ask relevant questions to assist them in the completion of this assignment accurately and on time.
Academic Integrity? Link to Policy here or academic integrity module?
It is student’s responsibility to ensure that you demonstrate academic integrity. Take the time to find out more by visiting PIA’s Policies and Procedures site.
By submitting your assessments, you acknowledge that this is your own work – that you have undertaken the assessments yourself and without any assistance from any other person or any website or other resources which are not specifically permitted. Also, you have not shared any aspect of your assessments or answers with other students or provided assistance to them in any way.
Feedback
Marks and feedback with comments will be provided to students.
Marking Rubric (next page)
| Criteria to be Assessed | FL (0-49%) | PS (50-64%) | CR (65 – 74%) | DI (75 – 84%) | HD (>85%) |
| Please note that descriptions are typical in the middle of the grade range | |||||
Req 1: Discussion and Advise per compliance - (15%)
| Presents a poor discussion and assessment in identifying issues and is unable to apply or relate appropriate legislation, case law and tax rulings. | Presents a limited discussion and assessment in identifying issues and is unable to apply or relate appropriate legislation, case law and tax rulings. | Presents some discussion and assessment in identifying issues and is unable to apply or relate appropriate legislation, case law and tax rulings. | Presents a thorough discussion and assessment of most identified issues and can apply or relate appropriate legislation, case law and tax rulings. | Presents an insightful & thorough analysis of all identified issues and can apply or appropriate legislation, case law and tax rulings. |
Req 2: Discussion and Advise per cash basis (25%)
| Presents a poor discussion and assessment in identifying issues and is unable to apply or relate appropriate legislation, case law and tax rulings. | Presents a limited discussion and assessment in identifying issues and is unable to apply or relate appropriate legislation, case law and tax rulings. | Presents some discussion and assessment in identifying issues and is unable to apply or relate appropriate legislation, case law and tax rulings. | Presents a thorough discussion and assessment of most identified issues and can apply or relate appropriate legislation, case law and tax rulings. | Presents an insightful & thorough analysis of all identified issues and can apply or appropriate legislation, case law and tax rulings. |
| Req 3: Calculation tax (50%) | Calculation is incomplete and not followed the respective tax | Calculated Tax but several items are inappropriately treated | Calculated Tax but limited items are inappropriately treated | Calculated Tax but one or two items are inappropriately treated | Calculated Tax without any mistakes. |
Referencing: (10%)
| No referencing is evident or, if done, is inconsistent and technically incorrect. No or minimal reference list, mixed styles. No intext citations. | Basic and sound attempt to reference sources; may be some inconsistencies and technical errors in style. The reference list is generally complete with 1 or 2 references missing. | Good attempt to reference sources, inconsistencies, and technical errors in style. Few inaccuracies in the reference list and all references listed. | Very good attempt to reference sources, very minor inconsistencies, and technical errors in style. Thorough and consistent reference list and all references listed. | Professional level of referencing and acknowledgment; no errors of style evident. Thorough and consistent reference list and all references listed. |
== End of Assessment2 brief===
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