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Foundations of Tax Law (LAWS70323)
Graduate coursework level 7Points: 12.5On Campus (Parkville)
For information about the University’s phased return to campus and in-person activity in Winter and Semester 2, please refer to the on-campus subjects page.
About this subject
- Overview
- Eligibility and requirements
- Assessment
- Dates and times
- Further information
- Timetable(opens in new window)
Contact information
March
Lecturers
March
Associate Professor Mark Burton, Coordinator
July
Professor Miranda Stewart, Coordinator
Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
July
Lecturers
Semester 1
Associate Professor Mark Burton, Coordinator
Semester 2
Professor Miranda Stewart, Coordinator
Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Please refer to the LMS for up-to-date subject information, including assessment and participation requirements, for subjects being offered in 2020.
Overview
Availability(Quotas apply) | March July |
---|---|
Fees | Look up fees |
This subject will be delivered online in 2020 over the scheduled dates.
This core tax subject examines the fundamentals of taxation, with a focus on Australia’s most important tax: the personal income tax. It engages with the tax law that is most relevant to legal and tax practice for individuals and businesses.
This subject equips students to interpret statutory tax rules and apply judicial approaches, and to understand the policy and implications of tax reform in this fast-changing and challenging area of law. This subject is required for international tax students and is recommended for all masters students who have had little previous study or experience in tax law and wish to gain a solid grounding in the area
Principal topics include:
- Overview of federal and state taxes in Australia, how tax laws are made, sources of tax law, tax policy and design principles and reform
- The structure of the income tax, concept of income and tax rates
- Income tax law, including calculation of taxable income; definition of income from services, property and business, capital gains, deductions and treatment of business and investment assets
- Overview of income tax of business and investment entities
- Tax avoidance and evasion, and the general anti-avoidance rule.
Intended learning outcomes
A student who has successfully completed this subject will:
- Have an integrated understanding of the Australian taxation system, with a focus upon the federal income tax
- Be able to critically examine, analyse, interpret and apply the core Australian income tax rules as they apply to a range of commonly encountered circumstances
- Have a sophisticated appreciation of tax policy and design principles, and in particular the application of those principles to the taxation of income
- Be an engaged participant in debate regarding the application of tax principles, particularly as they apply to the taxation of income
- Have the cognitive and technical skills to independently examine, research and analyse fundamental Australian income tax rules
- Have the communication skills to clearly articulate and convey complex information regarding the Australian income tax rules to relevant specialist and non-specialist audiences
- Be able to demonstrate autonomy, expert judgment and responsibility as a practitioner and learner in the field of income taxation.
Last updated: 3 November 2022
Eligibility and requirements
Prerequisites
None
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
Due to the impact of COVID-19, assessment may differ from that published in the Handbook. Students are reminded to check the subject assessment requirements published in the subject outline on the LMS
July
Description | Timing | Percentage |
---|---|---|
Class presentation | 10% | |
Written assignment | 26 August | 20% |
Structured assignment | 16 September | 70% |
Hurdle requirement: A minimum of 75% attendance. Note: the attendance hurdle does not apply when the subject is delivered online. | Throughout the teaching period | N/A |
March
Description | Timing | Percentage |
---|---|---|
Class presentation | 10% | |
Written assignment | 1 April | 20% |
Structured assignment | 22 April | 70% |
Hurdle requirement: A minimum of 75% attendance. Note: the attendance hurdle does not apply when the subject is delivered online. | Throughout the teaching period | N/A |
Last updated: 3 November 2022
Quotas apply to this subject
Dates & times
- March
Principal coordinator Mark Burton Mode of delivery On Campus (Parkville) Contact hours 34 hours Total time commitment 150 hours Pre teaching start date 3 February 2020 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 2 March 2020 to 6 March 2020 Last self-enrol date 7 February 2020 Census date 2 March 2020 Last date to withdraw without fail 27 March 2020 Assessment period ends 22 April 2020 March contact information
Lecturers
March
Associate Professor Mark Burton, CoordinatorJuly
Professor Miranda Stewart, CoordinatorEmail: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au - July
Principal coordinator Miranda Stewart Mode of delivery On Campus (Parkville) Contact hours 34 hours Total time commitment 150 hours Pre teaching start date 29 June 2020 Pre teaching requirements Please refer to the Reading Guide on the LMS subject page for confirmation of which resources need to be read and what other preparation is required before the teaching period commences. Teaching period 27 July 2020 to 31 July 2020 Last self-enrol date 3 July 2020 Census date 28 July 2020 Last date to withdraw without fail 24 August 2020 Assessment period ends 16 September 2020 July contact information
Lecturers
Semester 1
Associate Professor Mark Burton, CoordinatorSemester 2
Professor Miranda Stewart, CoordinatorEmail: 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 materials will be made available via the LMS in the pre-teaching period.
- Related Handbook entries
This subject contributes to the following:
Type Name Course Graduate Diploma in International Law Course Master of Commercial Law Course Graduate Diploma in Tax Course Master of International Tax Course Master of Public and International Law Course Graduate Diploma in Legal Studies Course Graduate Diploma in International Tax Course Master of Tax Course Master of Laws - 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.
- Available to Study Abroad and/or Study Exchange Students
This subject is available to students studying at the University from eligible overseas institutions on exchange and study abroad. Students are required to satisfy any listed requirements, such as pre- and co-requisites, for enrolment in the subject.
Last updated: 3 November 2022