Unit Outline

This Unit integrates work and learning for final year Masters degree students. It carries a 12.5 Credit Points (equivalent to one unit) and is an elective unit or specialisation unit in a Postgraduate degree offered by the TSBE. You will undertake an internship with the UTas Tax Clinic in Hobart or Launceston. This will ensure appropriate standards are maintained and the work projects and related tasks relate to one or more of your study majors. For the duration of the internship period, the internship team will liaise closely with you and the Tax Clinic Mentor.

Intended Learning Outcomes

As per the Assessment and Results Policy 1.3, your results will reflect your achievement against specified learning outcomes.

On completion of this unit, you will be able to:


1.	Apply investigative research skills, capabilities and knowledge of the Australian taxation system to a workplace environment.
2.	Advise on fundamental principles of the Australian taxation system to tax clients.
3.	Evaluate contemporary tax knowledge in a practical Australian business context.
4.	Communicate recommended taxation solutions and advice to clients.

Requisites


REQUISITE TYPE	REQUISITES
Pre-requisite	Enrolment in this unit is subject to satisfactory performance in your Masters degree in Taxation Law or permission from the Course Coordinator. As the application process is competitive, there are no guarantees that all applicants will obtain a placement.

Alterations as a result of student feedback

To Be Determined

How will I be Assessed?

For more detailed assessment information please see MyLO.

Assessment schedule


ASSESSMENT TASK #	ASSESSMENT TASK NAME	DATE DUE	WEIGHT	LINKS TO INTENDED LEARNING OUTCOMES
Assessment Task 1:	Oral Presentation and Research Memorandum	See the MyLO site for the due date	20 %	LO1, LO2, LO3, LO4
Assessment Task 2:	Reflective Journal	Week 3	50 %	LO1, LO2, LO3, LO4
Assessment Task 3:	Clinical Performance and Participation	Week 13	30 %	LO1, LO2, LO4

Assessment details

Assessment Task 1: Oral Presentation and Research Memorandum

Task Description:

You will be required to undertake research into, or otherwise, investigate a matter of interest or importance to UTAS Tax Clinic students, staff or clients. You will then prepare a comprehensive research memorandum in supplement to a 15 – 20-minute presentation on the topic to be delivered at an agreed upon time.

Note, this may be at one of 4 scheduled workshops or at a time otherwise agreed if the topic is to be presented externally i.e., to partner organisations or community groups.

You will be awarded a mark based on the quality of your research in addition to your ability to communicate your findings to the designated audience.

Task Length:

TBA

Due Date:

See the MyLO site for the due date

Weight:

20 %

CRITERION #

CRITERION

MEASURES INTENDED

LEARNING OUTCOME(S)


1	Produce a professional research memoranda for business.	LO1
2	Critically analyse an identified issue in taxation.	LO2
3	Evaluate an identified issue in taxation.	LO3
4	Communicate clear taxation solutions using professional language and standards required for the audience.	LO4

Assessment Task 2: Reflective Journal

Task Description:

In this task you will write a reflective journal. Advice on how to write a reflective journal will be provided on MyLO. This task provides you with an ongoing opportunity to think about your engagement with the Tax Clinic and record your reflections of that engagement.

You are encouraged to reflect upon how you have assisted clients, the nature of the advice you have given to clients, the types of taxation issues you have had to research in order to provide advice to clients, problems you have encountered and strategies you have used to solve those problems.

You will be required to make four postings to your journal across the semester in weeks 3, 6, 9 and 12. These postings will be submitted through MyLO.

Task Length:

4 x 500 words (2,000 words total)

Due Date:

Week 3

Weight:

50 %

CRITERION #

CRITERION

MEASURES INTENDED

LEARNING OUTCOME(S)


1	Reflect on the application of relevant tax evidence to client circumstances.	LO1
2	Evaluate the relevance of fundamental tax principles for client circumstances	LO2
3	Critically evaluate the effectiveness of advice given to clients	LO3
4	Evaluate personal communication practices used to recommend taxation solutions.	LO4

Assessment Task 3: Clinical Performance and Participation

Task Description:

Over the course of your internship, your Clinic Supervisor will evaluate your performance and participation in the UTAS Tax Clinic. This evaluation will, by and large, consider the activities you have undertaken in the Clinic relative to opportunity and exposure.

Your evaluation and subsequent mark will consider how you interact with clients i.e., your ability to use available resources to find appropriate solutions for clients, your ability to communicate effectively to clients in a professional manner and the quality and accuracy of advice or services provided. In addition, you will also be evaluated on how you interact with internal and external stakeholders to the Clinic i.e., fellow students, clinical staff and supervisors and partner organisations.

Your Clinic Supervisor will provide regular oral feedback to you throughout the semester. This will enable you to improve as the semester progresses.

You will be required to maintain a log of all activities performed in the Clinic throughout the semester. You will then present this log at the end of the semester to the Clinic Supervisor and agree on an appropriate grade. This will otherwise take the form of an “exit interview”.

Task Length:

Due Date:

Week 13

Weight:

30 %

CRITERION #

CRITERION

MEASURES INTENDED

LEARNING OUTCOME(S)


1	Apply Australian taxation system knowledge to tax client circumstances.	LO1
2	Apply investigative research skills to provide appropriate solutions to clients.	LO1
3	Provide advice using the fundamental principles of the Australian taxation system.	LO2
4	Manage technical issues that may arise when interacting with clients.	LO2
5	Recommend taxation solutions using professional language and standards common to business professionals.	LO4

How your final result is determined

To pass this unit, you need to demonstrate your attainment of each of the Intended Learning Outcomes, achieve a final unit grade of 50% or greater, and pass any hurdle tasks.

Submission of assignments

Where practicable, assignments should be submitted to an assignment submission folder in MYLO. You must submit assignments by the due date or receive a penalty (unless an extension of time has been approved by the Unit Coordinator). Students submitting any assignment in hard copy, or because of a practicum finalisation, must attach a student cover sheet and signed declaration for the submission to be accepted for marking.

Requests for extensions

If you are unable to submit an assessment task by the due date, you should apply for an extension.

A request for an extension should first be discussed with your Unit Coordinator or teaching support team where possible. A request for an extension must be submitted by the assessment due date, except where you can provide evidence it was not possible to do so. Typically, an application for an extension will be supported by documentary evidence: however, where it is not possible for you to provide evidence please contact your Unit Coordinator.

The Unit Coordinator must notify you of the outcome of an extension request within 3 working days of receiving the request.

Late penalties

Assignments submitted after the deadline will receive a late penalty of 5% of the original available mark for each calendar day (or part day) that the assignment is late. Late submissions will not be accepted more than 10 calendar days after the due date, or after assignments have been returned to other students on a scheduled date, whichever occurs first. Further information on Late Penalties can be found on the Assessments and Results Procedure.

Review of results and appeals

You are entitled to ask for a review of the marking and grading of your assessment task if there is an irregularity in the marking standards or an error in the process for determining the outcome of an assessment. Details on how to request a review of a mark for an assignment are outlined in the Review and Appeal of Academic Decisions Procedure.

Required Resources

Required reading materials

There are no prescribed texts or software for this unit. However, you will be provided with several key related theories for online discussions and you may find it valuable to read relevant related articles from journals and periodicals (including newspapers and magazines).