Tax Administration

Effective tax administration is at the heart of making tax policy work in practice. This subject takes you inside the workings of the Australian tax system — and beyond — to explore how laws are applied, enforced, and interpreted in the real world. We will examine the central role of the Federal Commissioner of Taxation and the Australian Taxation Office (ATO), uncovering how they exercise their powers, make decisions, and interact with taxpayers, tax professionals, and other government bodies at home and abroad.