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Tax of Innovation (LAWS90236)
Graduate courseworkPoints: 6.25Online
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.
About this subject
- Overview
- Eligibility and requirements
- Assessment
- Dates and times
- Further information
- Timetable(opens in new window)
Contact information
September
Lecturers
Michael Charles (Coordinator)
Hank Sciberras
Piotr Klank
Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Overview
Availability | September - Online |
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Fees | Look up fees |
This subject provides a flexible, online and topical offering led by experts in the field that addresses significant legal and policy changes in the taxation of innovation and intellectual property. These global and local changes address the need to develop a strong domestic, science-knowledge economy and they have generated challenges and opportunities for taxpayers and administrators. Topics include legal, practical and administrative aspects of the interaction of IP law and tax, the taxation of innovation, the R&D concessions and tax claims in the courts, and the development and implications of Australian patent box rules and its international counterparts.
Principal topics will include:
- Current and future practical problems of the tax and innovation system in Australia.
- Fundamentals of intellectual property law
- Taxation of intellectual property and innovation, such as patents, copyrights and designs
- The Research and Development tax concession including claims in the courts
- Practical considerations with respect to taxation of innovation including the dual administration system.
- Introduction to Australia’s patent box proposal and international comparisons
Intended learning outcomes
A student who has successfully completed this subject will be able to:
- Understand the core rules and policy for taxation of intellectual property assets and innovation in Australia
- Demonstrate in written analysis the ability to interpret R&D tax incentive legislation and case law
- Demonstrate in written analysis an understanding of key issues in registering R&D activities and to navigate R&D tax reviews conducted in a dual administration model
- Identify and communicate the key policy and rules of Australia's patent box system in Australia compared to other models
Generic skills
A student who has successfully completed this subject will:
- Have the cognitive and technical skills to independently examine, research and analyse existing and emerging tax law and policy issues
- Have the written communication skills to convey complex information regarding the taxation of innovation, R&D and patent box regime in Australia to specialist and non-specialist audiences
- Be able to demonstrate autonomy, expert judgment and responsibility as a practitioner and learner in the field of taxation of innovation in Australia
- Be able to demonstrate the cognitive and technical skills to generate critical and creative ideas on the taxation of innovation in Australia
Last updated: 31 January 2024
Eligibility and requirements
Prerequisites
None
Corequisites
None
Non-allowed subjects
None
Recommended background knowledge
This subject is suitable for students who are not tax specialists but wish to understand how taxation and innovation intersect at a practical and policy level.
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: 31 January 2024
Assessment
Description | Timing | Percentage |
---|---|---|
Option 1: Take-home examination
| 28 - 31 October 2022 | 100% |
Option 2: Research paper on a topic approved by the subject coordinator
| 2 November 2022 | 100% |
Hurdle requirement: A minimum of 75% attendance. Note: the attendance hurdle does not apply when the subject is delivered online, however attendance at all live online sessions is expected. | Throughout the teaching period | N/A |
Additional details
Note: Students must choose assessment from the options listed above. If an option contains parts, all parts must be completed if that option is chosen.
Last updated: 31 January 2024
Dates & times
- September - Online
Principal coordinator Michael Charles Mode of delivery Online Contact hours Total time commitment 75 hours Pre teaching start date 31 August 2022 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 28 September 2022 to 30 September 2022 Last self-enrol date 5 September 2022 Census date 28 September 2022 Last date to withdraw without fail 7 October 2022 Assessment period ends 2 November 2022 September contact information
Lecturers
Michael Charles (Coordinator)
Hank Sciberras
Piotr KlankEmail: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Last updated: 31 January 2024
Further information
- Texts
Prescribed texts
Specialist materials will be made available via the LMS in the pre-teaching period
- 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-masters@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: 31 January 2024