2019 National Tax Clinic Project: UniSA Tax Clinic
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Date
2020
Authors
Whait, R.
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Journal of Australian Taxation, 2020; 22(2):137-161
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Abstract
The National Tax Clinics Trial was announced in 2018 to establish 10 tax clinics throughout Australia, at least one in every state. These clinics are important in improving the tax literacy and capability of taxpayers who cannot afford a tax agent and for students to gain valuable practical experience before entering the profession. This article uses an exploratory case study approach to describe the process in establishing UniSA Tax Clinic (the ‘Clinic’) and operating it for the first year. The description is based around three key aspects necessary for the Clinic’s success: students, clients and resources. Recommendations for future Clinic offerings include the development of a strategic plan, more robust tracking of marketing effectiveness and automated record keeping. Suggestions for future research include analysing the effect of the clinics on students’ and clients’ tax capability and discovering why certain taxpayers avoid their tax obligations for many years so that appropriate interventions can be developed. Many members of the taxpaying public do not understand fundamental tax terminology nor the substantiation requirements for allowable deductions. This article recommends research to understand and address these shortcomings.
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Copyright 2020 Journal of Australian Taxation