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Tax Avoidance and Planning (LAWS70005)
Graduate coursework level 7Points: 12.5Not available in 2022
From 2023 most subjects will be taught on campus only with flexible options limited to a select number of postgraduate programs and individual subjects.
To learn more, visit COVID-19 course and subject delivery.
Overview
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This subject examines both general and specific anti-avoidance provisions in Australia and in comparable jurisdictions. The subject will examine in detail the provisions of Part IVA of the Income Tax Assessment Act 1936 (Cth), as well as its Goods and Services Tax (GST) equivalent, and consider the differences between permissible tax planning and impermissible tax avoidance.
Principal topics include:
- Concepts of tax avoidance
- General anti-avoidance provisions
- Specific anti-avoidance provisions
- Judicial responses to tax avoidance
- Obligations of taxpayers and advisers in relation to tax avoidance
- Tax avoidance and consolidation.
Intended learning outcomes
A student who has successfully completed this subject will:
- Have an advanced and integrated understanding of the policies, detailed rules and current practical problems involved in the area of tax avoidance
- Have an advanced understanding of the relevant legislation and case law in the area of tax avoidance
- Be aware of the current law and policy affecting selected important current issues of tax law and tax administration in the area of tax avoidance
- Have an ability to identify and resolve tax problems and issues at an advanced level from theoretical and practical perspectives in the area of tax avoidance.
Last updated: 12 November 2022
Eligibility and requirements
Prerequisites
Students must meet one of the following prerequisite options:
Option 1
Admission into a relevant Melbourne Law Masters program
Option 2
Admission into the MC-JURISD Juris Doctor
AND
Code | Name | Teaching period | Credit Points |
---|---|---|---|
LAWS50046 | Taxation Law and Policy |
Semester 1 (Dual-Delivery - Parkville)
Semester 2 (Dual-Delivery - 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: 12 November 2022
Assessment
Description | Timing | Percentage |
---|---|---|
Class participation | Throughout the teaching period | 10% |
Mid-semester assessment exercise | 6 April | 30% |
Examination
| 17 June, am | 60% |
Hurdle requirement: A minimum of 75% attendance | Throughout the teaching period | N/A |
Last updated: 12 November 2022
Quotas apply to this subject
Dates & times
Not available in 2022
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: 12 November 2022
Further information
- Texts
Prescribed texts
Specialist materials will be made available free of charge from Melbourne Law School prior to the pre-teaching period.
- Related Handbook entries
This subject contributes to the following:
Type Name Course Graduate Diploma in Tax Course Master of Tax Course Master of Commercial Law Course Master of Laws Course Graduate Diploma in Legal Studies - 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: 12 November 2022