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LAW2453 Taxation 1

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Question:

Identify the relevant legislation and cases for the issue(s) identified
The textbook may be a starting point only, it should NOT be identified here
In identifying relevant cases, are they relevant because the facts are similar or because the issue is similar: both can be relevant so do not focus only on cases that have similar facts
Apply the rules identified in step 3 to the facts and circumstances of your scenario 
Refer to relevant legislation and cases NOT the textbook
Tax rulings can assist in this process but should not be the relied on in isolation
Think about both sides of the argument 
Explain why cases are relevant - what facts were relevant to the courts in its decision, what extent are those factors present, consider each factor to determine the strongest arguments.
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