Context: This assessment evaluates your research skills, your ability to synthesise an original piece of work to specific content requirements and your ability to select an appropriate format to deliver an informative and entertaining presentation. It also assesses your written, design and spoken communication skills and requires teamwork in order to deliver a comprehensive and coordinated presentation. Design skills are important as the way information is presented assists in how well the recipient will understand the information. As all members are required to present, it is important to work and communicate effectively in order to develop a coherent package. The content assesses tax design principles and the drivers of tax policy. The ability to deliver to a brief is an essential skill in the workplace. Being able to speak clearly and confidently to a group of key stakeholders is important in a professional context and this assessment should assist you in building your confidence to do so. LAW6001_Assessment 1 Brief_T2_2016.DOCX Page 2 of 7 Instructions: In a group of 3 to 4 students, prepare a 15-20 minute presentation on one of the following topics: ï‚· The features of your home country tax system (overseas students only). If a group has members from different countries a description of each system will need to be provided and part the presentation must show the similarities and differences between the systems under review. ï‚· An example of social unrest caused by taxation policy ï‚· An example of past or present strange or unusual tax used by governments as part of their tax policy ï‚· An explanation of tax bases other than income used in tax policy ï‚· A discussion of a point of controversy in the tax system such as low rates of tax by multinationals ï‚· A discussion of a concession which you believe distorts the taxation system such as GST exemptions or the current taxation of superannuation ï‚· A suggestion as to one change you would like to see in the tax system and why ï‚· An explanation of the Bottom of the harbour schemes and the legislative responses to these schemes ï‚· Any other topic cleared with the learning facilitator by the end of Module 2 In your presentation you must relate your presentation to the indicators of a good tax system as discussed in the lectures and tutorial. Refer to the discussion on the Window Tax as a starting point. The following points should be included: ï‚· The context of the tax must be explained, i.e. historical aspects of the tax, what context was the tax placed in ï‚· Indicators of a good tax design/system ï‚· Research based documentation ï‚· Identification of a current or historical tax and give an outline/overview of the tax ï‚· Critical analysis of whether the identified tax is a good tax when ranked against the indicators of a good tax design i.e. how does this rank against simplicity etc. In particular, you must determine whether the design of the tax meant it could be easily avoided ï‚· State explicitly whether the indicators of good tax design are present ï‚· Outcome of the analysis – tax may be introduced not just for financial reason, but also to achieve a specific social outcome ï‚· Identify and explain the tax base and taxing mechanism. An explanation of the tax mechanism and how it was intended to apply in practice is very important. ï‚· The effectiveness of the tax against the outcomes of tax design and policy must be assessed It should be entertaining – deliver with flair and engage with the audience LAW6001_Assessment 1 Brief_T2_2016.DOCX Page 3 of 7 You are expected to form your own groups and provide the learning facilitator with your group members and the subject of your presentation by the end of Module 2. There must be no duplications in topics, so if a group has the same topic as another group, the group which first provides the details will be able to have their choice. Subsequent groups will need to select a new topic. Presentations are due by 11:55 pm AEST/AEDT Sunday at the end of Module 3. Electronic copies of the presentations must be emailed to the lecturer at this time. Presentations to the group via class sessions will begin at the start of Module 4 and finish at the end or Module 6, depending upon student numbers. At least 1 and a maximum of 3 presentations can be done in each week during this period. Online students may use Zoom or Blackboard Collaborate for their presentation. Each member of the group MUST present a part of the presentation. You can expect further questions after your presentation.