This document provides instructions for Assessment 3 in the subject Taxation Law. It consists of an individual written report and video presentation worth 20% of the total grade. Students must answer questions calculating an individual's Australian assessable income and foreign tax credits for two tax years. The written report is limited to 1000 words and must be submitted via Turnitin by the due date. A 3-5 minute video presentation summarizing the written report must also be submitted via Moodle. Late penalties will be imposed and academic integrity policies must be followed.

1. Assessment 3 Information
Subject Code: CLWM4100
Subject Name: Taxation Law
Assessment Title: Assessment 3
Assessment Type: Individual Assignment and Video
presentation
Weighting: 20 %
Total Marks: 20
Submission: Via Turnitin-written report; Via Moodle-video
presentation
Due Date: Monday of Week 10 at 19:55 AEST
Your Task
• You are required to answer the questions, in a maximum of
1,000 words approximately.
• This assignment must be presented as an individual effort. The
assignment requires individual research using a range of tax
resources. It is expected that you will survey the relevant
literature, including decided cases, and select appropriate
additional resources.
• You are expected to identify the facts and issues presented by
each question, identify and apply the relevant legislation and/or
case law, and reach a conclusion.

2. • This assessment assesses your research skills, your ability to
synthesise an original piece of work to specific content
requirements. It also assesses your written communication
skills.
• Your reasons for your conclusions and recommendations must
be based on your research into the relevant cases and
legislation.
• You are also required to prepare a short video presentation (3
to 5 mins) summarising the key issues you have addressed in
your answers.
• Please check the marking sheet (included below) for each part
to ensure that you have followed all the guidelines for
presenting your work.
• Please make sure you follow the guidelines especially those
relating to presentation, late policy and academic integrity.
https://austessay.com/clwm4100-subject-name-
Assessment Description
Written Report (15 marks)
Yvonne Merrick, the holder of a British passport and a relevant
working visa, arrived in Australia from the UK in January 2015
and started work as an administrator in a Brisbane hospital. On
10 July 2017 she travelled back to the UK for personal reasons
and worked in odd jobs until 1 April 2018 when she returned to
Brisbane and resumed her position at the hospital. While in the
UK she continued to maintain the apartment she had bought in
Brisbane and her Australian bank account. She was on “leave
without pay” from her job at the hospital.
https://studenthome.work/200494-management-accounting-
evaluating-ema-reporting-under-gri-standards-in-australia/

3. During the 2017/18 year Yvonne was paid AUD$25,000 (gross)
for her work in the UK and $15,000 for her work as an
administrator in Australia. UK tax of AUD$4,500 was deducted
from her salary. She was paid a bonus of $12,000 on 15
February 2018 for her work done during 2017. She also received
$2,000 interest on the savings in her Australian bank account
and a fully franked dividend of $700 from her share investments
in the Australian company HAL Corporation Ltd.
On 1 July 2018 Yvonne left Australia indefinitely to take up a
full-time position as a senior administrator in a UK hospital. In
the 2018/19 income year, she was paid a salary of $70,000 for
her work in the UK hospital. Tax amounting to $7,000 was
deducted from her UK salary. For the 2018/19 year Yvonne
received interest of $2,400 on her Australian bank account and a
fully franked dividend of $900 on her shares from HAL
Corporation Ltd.
Upon leaving Australia, Yvonne sold all of her furniture and
leased the apartment she owns for $600 per week. For the
2018/19 year she received $26,000 rental income.
Required
Part 1) Calculate her Australian assessable income for the
2017/18 and 2018/19 tax years. You must give reasons for the
inclusion or exclusion of all receipts in her assessable income.
Refer to relevant legislation and case(s) to determine her
residency.
Part 2) Advise Yvonne regarding foreign tax paid in the UK for
the 2017/18 tax year only. Calculate the tax offset amount.
Assessment Instructions

4. • The assignment (both the word document and the video file)
will need to be submitted electronically through the student
portal – use the link under “Assessments”.
Referencing
• Any sources that you use need to be acknowledged in order to
avoid plagiarism. Information on referencing can be found in
the Guidelines for Referencing and Presentation at the Kaplan
website using the following address:
(https://elearning.kbs.edu.au/mod/page/view.php?id=128881).
In-Text Referencing and the Reference List
• Sources of information must be cited both in the body of the
text (in-text referencing) and the end of the assignment
(reference list). Failure to do so will result in penalties.
Remember that when referencing an Annual Report, it is a
corporate document that does not have a particular author but it
will still require referencing any time you use information from
it. Any other documents or books or other references you use
will also require referencing.
Please note
• Any work which has been copied or shared between students
will result in a Fail grade for all students concerned. Therefore,
please make sure that the answer to this assignment is your
work and not copied or bought from any source. In completing
this assignment make sure you follow the guidelines for
assignments especially those relating to the presentation of
written work, late assignment policy and academic integrity.
Penalties Regarding Referencing:
• No in-text referencing – deduct 1 marks

5. • Some in-text referencing only – deduct 1 mark
• No reference list – deduct 2 marks
• Incomplete reference list – deduct 1 mark
Policy on Late Submissions:
• Penalties will be imposed on late assignment submissions in
accordance with following:
• Number of days late Penalty 1* – 9 days 5% per day for each
calendar day late deducted from the total marks available.
• 10 – 14 days 50% deducted from the total marks available.
• After 14 days Assignments that are submitted more than 14
calendar days after the due date will not be accepted and the
students will receive a mark of zero for their assignment.
• Note Notwithstanding the above penalty rules, assignments
will also be given a mark of zero if they are submitted after
assignments have been returned to students.
• *Assignments submitted at any stage within the first 24 hours
after the deadline will be considered to be one day late and
therefore subject to the associated penalty.
Important Study Information
Academic Integrity Policy
KBS values academic integrity. All students must understand
the meaning and consequences of cheating, plagiarism and other
academic offences under the Academic Integrity and Conduct

6. Policy.
What is academic integrity and misconduct?
What are the penalties for academic misconduct?
What are the late penalties?
How can I appeal my grade?
Click here for answers to these questions:
http://www.kbs.edu.au/current-students/student-policies/.
Word Limits for Written Assessments
Submissions that exceed the word limit by more than 10% will
cease to be marked from the point at which that limit is
exceeded.
Study Assistance
Students may seek study assistance from their local Academic
Learning Advisor or refer to the resources on the MyKBS
Academic Success Centre page. Click here for this information.
Assignment marking rubric
Criterion Rating
Research – 25%
Ability to locate and effectively use relevant resources Poor (0-
1) Adequate
(2) Average

7. (3) Good
(4) Outstanding
(5)
Application of law to facts 50%
Ability to identify relevant facts Ability to relate appropriate
law to the facts
Ability to draw correct or defensible conclusions as to the
application of the law to the facts
Evidence of effective communication and presentation
skills:25%
The assignment is constructed in a logical manner showing
development of arguments
The assignment is concise and easy to understand
Presentation concisely summarises the report