Taxation Law and Policy (LAWS50046)
Graduate coursework level 5Points: 12.5On Campus (Parkville)
About this subject
Contact information
Semester 1
Teaching staff:
Miranda Stewart (Subject Coordinator)
For current student enquiries, contact the Law School Academic Support Office
Semester 2
Teaching staff:
Kathryn James (Subject Coordinator)
For current student enquiries, contact the Law School Academic Support Office
Overview
| Availability(Quotas apply) | Semester 1 Semester 2 |
|---|---|
| Fees | Look up fees |
Taxation is at the heart of public finance in Australia, as in other nation states with market economies. It is the most significant source of revenue to finance government. Taxation affects all individuals and businesses because it is used to deliver distributive justice and to influence the allocation of resources in the economy.
In this subject we will:
- examine Australia’s tax system and the principles of public finance, with a focus on the income tax law, Australia’s most important tax;
- explore contemporary tax reform debates in the context of public finance principles;
- develop legal and analytical skills in the interpretation and application of the income tax law to widely relevant transactions of individuals and businesses; and
- study tax law as a social process and identifies the connection of tax law with other areas of law and other disciplines, especially economics and social sciences.
Intended learning outcomes
Participants in this subject will develop the capability to do critical analysis of Australia’s tax law in its sociopolitical context, including by applying public finance principles and interpretive theories of law. Participants will master the application of the income tax statute, cases and administrative guidance concerning:
- assessable income, including the treatment of capital gains;
- allowable deductions, and other recognition of expenditure and losses;
- the time at which income or deductions are recognised;
- an introduction to the tax treatment of intermediary entities including partnerships, companies and trusts;
- an introduction to international tax jurisdiction; and
- key elements of tax administration, compliance, planning and avoidance, including anti-avoidance rules.
Generic skills
Students who successfully complete this subject will:
- have an understanding of the core principles of public finance and be able to critically analyse the taxation law applying these principles;
- be capable of interpreting and applying in a detailed and nuanced manner key elements of Australian income tax law to a range of widely relevant transactions;
- be capable of identifying strategic issues in tax planning including the importance of timing, use of entities and approaches to compliance and avoidance;
- fully appreciate the importance of the sociopolitical context in shaping taxation law, tax administration and tax planning; and
- be equipped to address uncertainty and risk in the application of taxation law from the perspective of a taxpayer and the tax administrator.
Last updated: 4 March 2025
Eligibility and requirements
Prerequisites
All of
| Code | Name | Teaching period | Credit Points |
|---|---|---|---|
| LAWS50023 | Legal Method and Reasoning | Summer Term (Dual-Delivery - Parkville) |
12.5 |
| LAWS50024 | Principles of Public Law | Semester 1 (On Campus - Parkville) |
12.5 |
| LAWS50026 | Obligations | Semester 1 (On Campus - Parkville) |
12.5 |
| LAWS50029 | Contracts | Semester 2 (On Campus - Parkville) |
12.5 |
AND
Note: the following subject/s can also be taken concurrently (at the same time)
| Code | Name | Teaching period | Credit Points |
|---|---|---|---|
| LAWS50030 | Property | Semester 1 (On Campus - Parkville) |
12.5 |
Corequisites
None
Non-allowed subjects
None
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: 4 March 2025
Assessment
| Description | Timing | Percentage |
|---|---|---|
Class Participation | Throughout the teaching period | 10% |
Written Assignment
| Mid semester | 20% |
Final examination
| During the examination period | 70% |
Additional details
The due dates of interim assessment will be made available to students on the Assessment Schedule on the Juris Doctor Canvas LMS Community. Note, these are updated regularly.
The timing of centrally managed final examinations can be found when the exam timetable is made available.
Last updated: 4 March 2025
Quotas apply to this subject
Dates & times
- Semester 1
Principal coordinator Miranda Stewart Mode of delivery On Campus (Parkville) Contact hours 1 x 3hr seminar each week Total time commitment 150 hours Pre teaching requirements Please refer to Canvas LMS to check on the pre-class readings and preparatory learning activities before the teaching period commences. Teaching period 3 March 2025 to 1 June 2025 Last self-enrol date 14 March 2025 Census date 31 March 2025 Last date to withdraw without fail 9 May 2025 Assessment period ends 27 June 2025 Semester 1 contact information
Teaching staff:
Miranda Stewart (Subject Coordinator)For current student enquiries, contact the Law School Academic Support Office
- Semester 2
Principal coordinator Kathryn James Mode of delivery On Campus (Parkville) Contact hours 1 x 3hr Seminar each week Total time commitment 150 hours Pre teaching requirements Please refer to Canvas LMS to check on the pre-class readings and preparatory learning activities before the teaching period commences. Teaching period 28 July 2025 to 26 October 2025 Last self-enrol date 8 August 2025 Census date 1 September 2025 Last date to withdraw without fail 26 September 2025 Assessment period ends 21 November 2025 Semester 2 contact information
Teaching staff:
Kathryn James (Subject Coordinator)For current student enquiries, contact the Law School Academic Support Office
Time commitment details
114 hours
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 an enrolment quota. Please refer to the Juris Doctor enrolment webpage for further information about re-enrolment and subject quotas. Melbourne Law School may reserve places in a subject for inbound study abroad and exchange students.
Last updated: 4 March 2025
Further information
- Texts
Prescribed texts
Graeme Cooper, Michael Dirkis, Miranda Stewart, Richard Vann, Income Taxation: Commentary and Materials (Thomson Reuters, latest edition);
Taxation Legislation, either accessed online or by purchasing a single volume of edited legislation, being the latest edition of one of:
-
-
- Australian Tax Practice, Fundamental Tax Legislation (Kendall and Pinto eds.) OR
- CCH Core Tax Legislation and Study Guide (Barkoczy, ed.) OR
- LexisNexis Concise Tax Legislation (Kenny, ed.)
-
Close to the teaching period, students will be advised about any other specialist reading materials. Make sure to check Canvas LMS in the lead-up to the study period.
Recommended texts and other resources
Miranda Stewart, Tax and Government in the 21st Century (Cambridge University Press, 2022)
John Taylor, et al, Understanding Taxation Law (LexisNexis, Latest Edition).
-
- Related Handbook entries
- Links to additional information
- Available to Study Abroad and/or Study Exchange Students
Last updated: 4 March 2025