Tax Avoidance and Planning (LAWS70005)

Graduate coursework level 7Points: 12.5On Campus (Parkville)

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Overview

Availability(Quotas apply)
Semester 1
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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: 31 January 2024

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 (On Campus - Parkville)
July (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: 31 January 2024

Assessment

DescriptionTimingPercentage

Class participation

Throughout the teaching period10%

Mid-semester assessment exercise

  • 3000 words
3 April 202330%

Examination

  • 3 hours
20 June 202360%
Hurdle requirement: A minimum of 75% attendance is required.Throughout the teaching periodN/A

Last updated: 31 January 2024

Quotas apply to this subject

Dates & times

What do these dates mean

Visit this webpage to find out about these key dates, including how they impact on:

  • Your tuition fees, academic transcript and statements.
  • And for Commonwealth Supported students, your:
       -  Student Learning Entitlement. This applies to all students enrolled in a Commonwealth Supported Place (CSP).
     

    Subjects withdrawn after the census date (including up to the ‘last day to withdraw without fail’) count toward the Student Learning Entitlement.

Additional delivery details

This subject has a quota of 30 students.

Enrolment is on a 'first in' basis. Waitlists are maintained for subjects that are fully subscribed.

Students should note priority of waitlisted 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.

Melbourne Law School may reserve places in a subject for incoming international cohorts or where a subject is core to a specialisation with limited alternate options.

Last updated: 31 January 2024

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:

    TypeName
    CourseMaster of Commercial Law
    CourseMaster of Laws
    CourseGraduate Diploma in Tax
    CourseMaster of Tax
    CourseGraduate Diploma in Legal Studies
  • Links to additional information

    law.unimelb.edu.au

  • 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.

    Please note Single Subject Studies via Community Access Program is not available to student visa holders or applicants

    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