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Not for Profits and the Law (LAWS90077)
Graduate courseworkPoints: 12.5Not available in 2024
Overview
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This subject will consider the legal framework applicable to not-for-profit entities in Australia. It is estimated that there are more than 600,000 not-for-profit entities within Australia and that collectively they make a significant contribution to the economy. The subject will critically examine:
- Context: the nature of the NFP sector and the diversity of entities that make up the sector;
- The variety of legal forms and the legal consequences of adopting different forms;
- The significance of NFP status and the interaction with notions of charity, including tax treatment;
- Definitional issues, including divergence between Commonwealth and States as a result of the Charities Act 2013 (Cth);
- Historical developments relating to the definition of charity and the various sub-groups eg public benevolent institutions, necessitous circumstances funds, health prevention charities;
- Key issues in relation to charities and similar NFPs eg identifying 'worthy' purposes; non- profit/non-distribution requirements; public benefit requirement and relationship between trust law and tax law;
- Constitutional dimensions, including the scope of the Commonwealth taxing power and the residual powers of the States and Territories and the impact on the development of charity law;
- Theoretical justifications for tax concessions;
- Policy issues including advocacy, government bodies and extra-territorial operations and philanthropy;
- Various tax concessions at Commonwealth and State and Territory level and tax avoidance and tax evasion involving NFP status;
- Private and Public Ancillary Funds and other issues associated with philanthropy; and
- Regulatory issues.
Intended learning outcomes
On completion of the subject, students will:
- Have an advanced understanding of the legal and economic significance of the NFP sector;
- Be able to apply in an integrated manner the statutory and non-statutory concepts relating to entities within the NFP sector;
- Be able to critically assess the tax and regulatory regimes applicable to NFP entities;
- Be able to understand and apply the complex tax provisions that apply at a Federal and sub- national level;
- Have an in-depth understanding of the policy relating to the sector;
- Have sophisticated insight into the arguments surrounding eligibility for various preferential treatment;
- Have an advance ability to undertake research into the interaction of the sector with the law; and
- Through the assessment, demonstrate a clear ability to construct and communicate in writing an expert argument based on understanding the nature of various NFP entities, identifying the legal issues that may arise and applying the law in relation to the entity in a coherent way.
Generic skills
On completion of the subject students should have developed and demonstrated expert skills in the following areas:
- Mastery of a complex and ever-changing legal regime.
- The ability to critically analyse the legal issues in relation to NFP entities and the sector and to initiate and apply relevant legal principles.
- The ability to carry out legal analysis relating to form requirements and various preferences.
- The ability to work collaboratively to produce professional advice.
- The ability to provide written advice that communicates and justifies a response to complex legal issues to both specialist and non-specialist audiences.
Last updated: 30 January 2024
Eligibility and requirements
Prerequisites
Admission into the MC-JURISD Juris Doctor
AND
Note: the following subject/s can also be taken concurrently (at the same time)
| Code | Name | Teaching period | Credit Points |
|---|---|---|---|
| LAWS50033 | Equity and Trusts | Semester 2 (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: 30 January 2024
Assessment
| Description | Timing | Percentage |
|---|---|---|
Written assignment to be completed in pairs
| Mid semester | 30% |
Open book written examination
| During the examination period | 70% |
Additional details
The due date of the above assessment will be available to students via the Assessment Schedule on the LMS Community.
Last updated: 30 January 2024
Quotas apply to this subject
Dates & times
Not available in 2024
Time commitment details
144 hours
Additional delivery details
This subject has an enrolment quota of 60 students.
All timely JD elective nominations are subject to a selection process, which the Academic Support Office will perform after the timely re-enrolment period ends.
Please refer to the Melbourne Law School website for further information about the management of subject quotas.
Last updated: 30 January 2024
Further information
- Texts
Prescribed texts
Specialist materials will be made available via the LMS.
- Related Handbook entries
This subject contributes to the following:
Type Name Course Juris Doctor - Links to additional information
- 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: 30 January 2024