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State Taxes and Duties (LAWS70130)
Graduate coursework level 7Points: 12.5On Campus (Parkville)
About this subject
- Overview
- Eligibility and requirements
- Assessment
- Dates and times
- Further information
- Timetable(opens in new window)
Contact information
August
Lecturer
Ms Sue Williamson (Coordinator)
Mr Barry Diamond
Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Overview
Availability(Quotas apply) | August |
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Fees | Look up fees |
The Australian states and territories levy various taxes on businesses and individuals, including payroll tax, land tax, duties on conveyances, leases and other transfers and workers’ compensation levies. Interpreting and complying with this multitude of taxes, only some of which are harmonised across state borders, poses significant challenges for Australian businesses and state revenue agencies alike. Many jurisdictions are enacting more comprehensive anti-avoidance and business entity rules in key state taxes – for example, those applying to trusts or corporate groups – and there is increasing litigation on state taxes in courts around the country. This subject will provide tax professionals with an advanced knowledge of the structure and practical operation of state taxes and duties in a commercial context, taking account of the most recent trends and developments in this field.
This subject will consider in detail the operation of various state taxes and duties, in particular:
- Duties
- Land tax
- Payroll tax and workers’ compensation levies.
Principal topics include:
- Analysis and comparison of duties, land tax, payroll tax and workers’ compensation levies legislation in Victoria and other jurisdictions
- Consideration of duty liabilities on various documented and undocumented transactions
- Consideration of the nature of land holdings that are subject to land tax and how different types of land holder entities are taxed
- Consideration of the types of compensation that are subject to payroll tax and/or workers’ compensation levies
- The broad range of anti-avoidance provisions
- Exemptions from state taxes, duties and levies
- Administration of the state taxes system, including obligations to provide information and rights to object to assessments and appeal
Intended learning outcomes
A student who has successfully completed this subject should have:
- An advanced understanding of the structure and practical operation of various state taxes and duties, including in particular:
- The operation of duties legislation on conveyances, transfers, leases and other business and commercial transactions
- The structure of land tax and its implications for different land-holding structures
- The structure of the payroll tax and workers’ compensation levies and their implications for different labour arrangements.
Last updated: 3 November 2022
Eligibility and requirements
Prerequisites
Melbourne Law Masters Students: None
JD Students: Successful completion of the below subject:
Code | Name | Teaching period | Credit Points |
---|---|---|---|
LAWS50046 | Taxation Law and Policy |
Semester 1 (On Campus - Parkville)
Semester 2 (On Campus - Parkville)
|
12.5 |
Corequisites
None
Non-allowed subjects
None
Recommended background knowledge
Applicants without legal qualifications should note that subjects are offered in the discipline of law at an advanced graduate level. While every effort will be made to meet the needs of students trained in other fields, concessions will not be made in the general level of instruction or assessment. Most subjects assume the knowledge usually acquired in a degree in law (LLB, JD or equivalent). Applicants should note that admission to some subjects in the Melbourne Law Masters will be dependent upon the individual applicant’s educational background and professional experience.
Inherent requirements (core participation requirements)
The University of Melbourne is committed to providing students with reasonable adjustments to assessment and participation under the Disability Standards for Education (2005), and the Assessment and Results Policy (MPF1326). Students are expected to meet the core participation requirements for their course. These can be viewed under Entry and Participation Requirements for the course outlines in the Handbook.
Further details on how to seek academic adjustments can be found on the Student Equity and Disability Support website: http://services.unimelb.edu.au/student-equity/home
Last updated: 3 November 2022
Assessment
Additional details
- Assignment (30%) (26 September)
- Take-home examination (4,000 - 5,000 words) (70%) (19 - 22 October)
A minimum of 75% attendance is a hurdle requirement.
Last updated: 3 November 2022
Quotas apply to this subject
Dates & times
- August
Mode of delivery On Campus (Parkville) Contact hours 24-34 hours Total time commitment 150 hours Pre teaching start date 1 August 2018 Pre teaching requirements The pre-teaching period commences four weeks before the subject commencement date. From this time, students are expected to access and review the Reading Guide that will be available from the LMS subject page and the subject materials provided by the subject coordinator, which will be available from Melbourne Law School. Refer to the Reading Guide for confirmation of which resources need to be read and what other preparation is required before the teaching period commences. Teaching period 29 August 2018 to 4 September 2018 Last self-enrol date 6 August 2018 Census date 29 August 2018 Last date to withdraw without fail 21 September 2018 Assessment period ends 22 October 2018 August contact information
Lecturer
Ms Sue Williamson (Coordinator)
Mr Barry DiamondEmail: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Additional delivery details
This subject has a quota of 30 students.
Enrolment is on a first come, first served basis. Waitlists are maintained for subjects that are fully subscribed.
Students should note priority of places in subjects will be given as follows:
- To currently enrolled Graduate Diploma and Masters students with a satisfactory record in their degree
- To other students enrolling on a single subject basis, eg Community Access Program (CAP) students, cross-institutional study and cross-faculty study.
Please refer to the Melbourne Law Masters website for further information about the management of subject quotas and waitlists.
Last updated: 3 November 2022
Further information
- Texts
Prescribed texts
Specialist printed materials will be made available free of charge from the Melbourne Law School prior to the pre-teaching period.
- Related Handbook entries
This subject contributes to the following:
Type Name Course Graduate Diploma in Legal Studies Course Graduate Diploma in Tax Course Master of Commercial Law Course Master of Laws Course Master of Tax - Links to additional information
- Available through the Community Access Program
About the Community Access Program (CAP)
This subject is available through the Community Access Program (also called Single Subject Studies) which allows you to enrol in single subjects offered by the University of Melbourne, without the commitment required to complete a whole degree.
Entry requirements including prerequisites may apply. Please refer to the CAP applications page for further information.
Additional information for this subject
If required, please contact law-admissions@unimelb.edu.au for subject coordinator approval.
Last updated: 3 November 2022