MLC301 Final: Answering Questions help
Document Summary
I identify the issues raised by the problem. R state the rules of law relevant to each issue. A apply the rule to the facts of the problem. C express a conclusion to the answer (a) determine which facts are legally significant: not all the facts you are given will necessarily have a bearing on the rights and liabilities of the parties. Identify those which do have such a bearing. For example, if the issue is whether s. 25(1) makes a receipt income then the receipt will be assessable unless it is exempt. In this case the issue of the meaning of income in ordinary concepts is critical. For example, following the determination in the above example it may be concluded that the receipt is capital. If this is the case then it is necessary to consider whether it is assessable under any specific provisions of the itaa such as the capital gains provisions.
