Assessment Information and Rubric
Subject Code
TAX300
Subject Name
Taxation Law
Assessment Number and Title
Assessment 2 – Case Study
Assessment Type
Individual
Length / Duration
2,000 words maximum, no ±10%, and excluding references
Weighting %
20%
Total Marks
20
Submission
Online Submission via TurnitIn for the written report
Due Date
Week 7, Midnight, Sunday at the end of the week.
Format
A written report in Microsoft Word format
Assessment Description and Instructions
The purpose of this assessment is to provide students with an understanding of how taxation principles, legislation and caselaw is applied in the real world. 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 analyze 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 their manager about the client’s liability.
Late Penalties
Late penalties apply at the rate of 5% of the assessment mark per day late, to a period up to five days after the due date of the assessment.
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.
Subject Code Assessment 3 Marking Rubric – Case Study (25% of the total mark)
Criteria
HD (High Distinction)
85-100%
D (Distinction)
75-84%
C (Credit)
65-74%
P (Pass)
50-64%
F (Fail)
0-40%
Students are
To meet this level you
To meet this level you
To meet this level
To meet this level you
At this level
required to answer
will achieve a
will achieve a
you will achieve a
will achieve a
you will
problem
cumulative mark of
cumulative mark of
cumulative mark of
cumulative mark of
obtain a mark
question in order
85-100%. A mark in this
75-84%. A mark in this
65-74%. A mark in
50-64%. A mark in
of 0-49%. A
to demonstrate understanding of how taxation principles are applied
range indicates that a
student has an advanced understanding of the subject matter.
range indicates that a
student high level of the subject matter.
this range indicates
that a student has a good level of understanding of the subject matter
this range indicates
that a student has an adequate understanding of the subject matter.
mark in this
range indicates that a student not achieved a satisfactory understanding.
Identification of
Correctly identifies all
Correctly identifies all
Identifies and
Identifies some tax law
Identifies no
relevant legal
legal issues and
the tax law issues and
correctly formulates
issues. May or may not
relevant issues
issues
formulates them clearly
with consideration of all links to relevant law, with no errors.
formulates them with
consideration of links to
relevant law, with only
minor errors.
most major tax law
issues and
supported by relevant law.
formulate them
correctly. Considers and links to relevant law,
or only a few of
them. Some of
these may not be unclearly formulated. Considers few contextual factors of relevant law.
Explanation of law and citation of relevant legal authority
Provides a complete explanation of the law, justified by relevant taxation law, with no errors. Discussion identifies key statute and case law stating relevant principles and shows insight in identification and discussion of potentially hidden
issues. Research of relevant legal authority shows a breadth of investigation through detailed analysis, discussion and tax computation.
Provides a comprehensive explanation of the taxation law with few errors, substantiated by relevant case and statute law stating relevant principles. Research of relevant legal authority shows a breadth of investigation through detailed analysis, discussion
and tax computation.
Provides a substantial explanation of taxation law and tax computation but with some errors, substantiated by significant legal authority in the form of statute and case law.
Provides a basic explanation of the taxation law and tax computation, but with significant errors, substantiated by some legal authority.
Provides incorrect or limited explanation of the taxation law and tax computation using no, or only a limited range of, authority.
Application of legal principles to the facts and tax computation
Applies the law to the facts so as to reach a correct conclusion on all issues, with no errors. Argument discusses linkages between facts Argument discusses linkages between facts
Applies the law correctly to the facts so as to address all issues, with only minor errors. Argument discusses linkages between facts
Applies the law correctly to most issues arising from the facts, but with some errors. Argument discusses
Makes a basic attempt to apply the law to the facts, but applies wrong law and / or contains significant errors in the
Paper does not correctly apply law to the facts and / or
applies incorrect law.
and the law and considers counter– arguments, completes tax computation correctly if required and evaluates the impacts of applying the law to the situation considering a broad range of factors that may affect the application. Conclusion
draws together advice for client.
and the law, completes tax computation correctly if required and evaluates the impacts
of applying the law to the situation considering factors that may affect the application. Conclusion draws together advice for client.
application of the law and completes tax computation correctly if required with some minor errors. Conclusion summarises advice for client.
application. Argument summarises application of the law, formula for tax computation identified and completed with errors. Advice to client is incomplete.
May be descriptive, rather than putting forward a reasoned argument. Does not attempt tax computations.
Compliance with
Uses Style Guide
Uses Style Guide
Adequate use of
Limited or inconsistent
Poor,
the Style Guide,
comprehensively,
accurately and with
Style Guide, with
use of Style Guide.
inconsistent or
tax computation
accurately and
only minimal errors.
some errors or
Some attempt at use of
inaccurate use
format and overall
consistently. Uses ILAC
Uses ILAC model and
lapses. Uses ILAC
ILAC model, tax
of Style Guide.
structure.
model and tax
computation format. Extremely well structured and organised, with one main argument introduced per
paragraph, supported by well-written supporting sentences.
tax computation
format. Well structured, with one main argument introduced per paragraph.
model, tax tax
computation format and is clearly structured.
computation format
and at structuring of answer.
Poorly
structured. Inadequate or no use of paragraphs. May have disregarded
the ILAC model and tax computation format.
Written
Uses appropriate
Uses appropriate
Uses appropriate
Significant spelling,
Poor grammar,
expression,
academic writing which
is formal, impersonal and
academic writing which
is formal, and
academic writing
which is formal and
grammar, punctuation
and calculation errors
spelling, and
/or
calculation and
which contains no
impersonal with only
punctuation.
impersonal, with a but the paper is
editing.
spelling, grammar,
very minor spelling,
few spelling,
readable and
Showing little
punctuation and
grammar, punctuation
grammar,
demonstrates some
or no
calculation errors. Paper
and calculation errors.
punctuation and
attempt at
calculation.
demonstrates careful
Paper demonstrates
calculation errors.
proofreading.
Paper gives no
proofreading.
careful proofreading.
Paper demonstrates
evidence of
evidence of
having been
proofreading.
proof–read.