Tax Rulings Assignment

The following TRs have been selected from the recent public rulings. Students are required to attempt both rulings:

TR 2019/1

TR 2022/3

Required to follow IRAC throughout the discussion of these two rulings.

When critiquing the TRs, the students should:

Apply the law to the circumstances discussed in the rulings and reach a conclusion as to its correctness. Correctly cite and discuss relevant legal precedent.

Discuss what protection the ruling gives to people who follow it. Discuss whether the ruling is correct. Provide a practical example of how the ruling applies to everyday circumstances