The Western Sydney University (WSU) Tax Clinic is a pop-up tax practice run by accounting students that are supervised by tax professionals who are also registered tax agents.
The tax clinic is a work-integrated learning course as part of the capstone unit for third year accounting students completing either the Bachelor of Business or the Bachelor of Accounting degrees. Students apply for their position as an intern in the course undergoing intensive training once passing the initial interview process. The vast majority of students completing the course are employed in the tax sector at the conclusion of their enrolment.
The Western Sydney University Tax Clinic operates as a fully functional tax practice, servicing the Greater Western Sydney catchment. The clinic Director and Manager is Dr Connie Vitale, who is a qualified tax professional, Chartered Accountant, Fellow Member of the Institute of Public Accountants, a Registered Tax Agent, and a University Senior Lecturer. She is also the founder of the clinic established in 2019 and a tax clinic supervisor. Connie has been a tax agent since 1993, bringing over 30 years of tax and accounting experience to the National Tax Clinic program. Her specialised skillset sets the clinic apart from others in the program, providing a full suite of accounting and taxation services to taxpayers while educating students enrolled in the internship.
The clinic empowers taxpayers and students, giving them the confidence required to continue to run their business and work in the taxation sector. Additionally, the clinic offers full-time access to a tax agent and consistency in delivery of services with the founding director managing the clinic and supervising the interns. The clinic operates from 1 March to 30 November which equates to 40 weeks each calendar year.
The clinic fosters a sense of assurance for students and taxpayers in their own tax knowledge, and has established a reputation for being reliable, timely and compassionate.
Student interns are either in attendance at client meetings, working collaboratively on outstanding cases or completing staff training. Students are expected to commit to a minimum of 120 hours to their internship cycle.
The clinic is committed to using the experiences of student interns, taxpayers, and tax professionals to make a positive contribution to improving the tax system. System issues are highlighted, and collaborative research output is undertaken with other clinics in the program, notable the University of South Australia and the University of Tasmania.
Key outcomes
The WSU Tax Clinic:
- had 18 student interns
- had 40 operating weeks
- had 800 operating hours
- assisted 425 clients (27% were small business clients)
- resolved 92% of cases in full
- had 8% of cases in progress
- lodged 395 tax returns
- lodged 49 business activity statements.
Areas of focus
The WSU Tax Clinic focuses on providing free taxation advice and support to unrepresented small businesses and low-income individuals in need, whilst providing invaluable work experience to enrolled students.
The services include but are not limited to:
- educating students and taxpayers
- book-keeping assistance
- tax return preparation
- debt waivers
- hardship applications
- establishing payment plans
- remission of interest and penalties
- BAS preparation and lodgment
- advocating for taxpayers via objections.
Client testimonials
“The service you provide has saved me living in constant stress and anguish. Cannot thank you enough.”
“The past 10 years have been very difficult for me. I’ve given up on humans, and then you came along. Thank you so much for helping me with my tax.”
“Thank you so much for being so nice to me on Zoom. I was terrified for hours this morning.”
Student testimonials
“Overall, all experiences in the tax clinic have been extraordinary. I have gained not only professional knowledge in taxation but also personal achievements.”
“Working in the clinic helped me understand how teamwork and diversity play such an important role in an organisation. Just a few months ago, I was concerned about my future after graduating due to lack of confidence. Thanks to the tax clinic, I have obtained sufficient skills to enter the workforce.”
Services provided and examples
Assistance completing prior year tax returns and BAS
A taxpayer met with Centrelink and was advised by that they needed to lodge 17 years of outstanding tax returns and business activity statements. The clinic set up a spreadsheet for the book-keeping function and completed the outstanding forms.
Hardship applications
Taxpayers facing financial hardship are referred to the clinics to assist. Solutions include applications for early access to superannuation, or to defer HELP debts.
Remissions of interest and penalties
A taxpayer had outstanding returns due to a mental breakdown associated with his divorce. He was issued failure to lodge penalties and interest on the tax debt after he lodged the outstanding tax returns. The clinic successfully argued for their remission.
Objections
A taxpayer received an unfavourable decision from the ATO regarding an amended assessment. The clinic helped him draft an objection in the format required by the Commissioner within the appropriate timeframe.
Tax debts and ATO requests
Unrepresented taxpayers need assistance being placed into affordable payment plans.
Unrepresented taxpayers receiving ATO requests for outstanding returns and tax debts are assisted by having their tax affairs being brought up to date and having payments plans established where required.
Assistance with identity fraud in relation to taxation
A taxpayer’s tax return was lodged without their knowledge and the refund was deposited into somebody else's account.