This paper covers:
- the Australian tax system - differences between State and Federal Taxation
- who and what is taxed?
- economic efficiency & equity - basic policy concepts
- the concept of assessable income, allowable deductions and tax accounting
- political and institutional matters - funding government, the Executive and the role of the Commissioner
- a brief introduction to the administration of tax law
- dispute resolution - the Courts, the Ombudsman and informal internal ATO resolution.