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Foundations of Tax Law (LAWS70323)
Graduate coursework level 7Points: 12.5Dual-Delivery (Parkville) and On Campus (Parkville)
From Semester 1, 2023 our undergraduate programs will be delivered on campus. Graduate programs will mainly be delivered on campus, with dual-delivery and online options available to a select number of subjects within some programs.
To learn more, visit 2023 Course and subject delivery.
About this subject
- Overview
- Eligibility and requirements
- Assessment
- Dates and times
- Further information
- Timetable(opens in new window)
Contact information
March
Lecturer
Professor Miranda Stewart (Coordinator)
Email: law-masters@unimelb.edu.au
Phone: 13 MELB (13 6352), International: +(61 3) 9035 5511
Website: law.unimelb.edu.au
July
Lecturer(s)
David Babovic (Coordinator)
Email: law-masters@unimelb.edu.au
Phone: 13 MELB (13 6352), International: +(61 3) 9035 5511
Website: law.unimelb.edu.au
Overview
| Availability(Quotas apply) | March - Dual-Delivery July - On Campus |
|---|---|
| Fees | Look up fees |
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: 10 March 2023
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: 10 March 2023
Assessment
| Description | Timing | Percentage |
|---|---|---|
Individual Class Presentation
| During the teaching period | 10% |
Individual Written assignment
| March offering: 22 March 2023 July offering: 16 August 2023 | 20% |
Individual Structured Assignment
| March offering: 5 April 2023 July offering: 6 September 2023 | 70% |
| Hurdle requirement: A minimum of 75% attendance. | Throughout the teaching period | N/A |
Last updated: 10 March 2023
Quotas apply to this subject
Dates & times
- March - Dual-Delivery
Principal coordinator Miranda Stewart Mode of delivery Dual-Delivery (Parkville) Contact hours Total time commitment 150 hours Pre teaching start date 1 February 2023 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 1 March 2023 to 7 March 2023 Last self-enrol date 6 February 2023 Census date 2 March 2023 Last date to withdraw without fail 10 March 2023 Assessment period ends 5 April 2023 March contact information
Lecturer
Professor Miranda Stewart (Coordinator)
Email: law-masters@unimelb.edu.au
Phone: 13 MELB (13 6352), International: +(61 3) 9035 5511
Website: law.unimelb.edu.au - July - On Campus
Mode of delivery On Campus (Parkville) Contact hours Total time commitment 150 hours Pre teaching start date 28 June 2023 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 26 July 2023 to 1 August 2023 Last self-enrol date 3 July 2023 Census date 28 July 2023 Last date to withdraw without fail 18 August 2023 Assessment period ends 6 September 2023 July contact information
Lecturer(s)
David Babovic (Coordinator)
Email: law-masters@unimelb.edu.au
Phone: 13 MELB (13 6352), International: +(61 3) 9035 5511
Website: law.unimelb.edu.au
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).
- Completion rate. Students who started their course from 2022 and are in a CSP or receiving a HELP Loan (eg FEE-HELP) must meet the completion rate to continue to receive Commonwealth Support for that course.
Subjects withdrawn after the census date (including up to the ‘last day to withdraw without fail’) count toward the Student Learning Entitlement, and as a fail toward the completion rate, unless there are approved ‘special circumstances’.
Additional delivery details
This subject has a quota of 30 students per offering.
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: 10 March 2023
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 Tax Course Graduate Diploma in Legal Studies Course Master of Tax Course Graduate Diploma in International Law Course Graduate Diploma in Tax Course Master of Commercial Law Course Master of International Tax Course Master of Laws Course Master of Public and International Law - 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: 10 March 2023