MLS Tax Clinic (LAWS90164)

The Melbourne Law School (MLS) Tax Clinic is an experiential subject delivered through a registered Community Legal Centre at Melbourne Law School and forms part of the Commonwealth supported National Tax Clinic Program. Under close supervision from the Clinic Principal and volunteer practitioners, students provide free and confidential assistance to individuals and small businesses that cannot readily access paid advice and who meet the clinic’s eligibility criteria.

Clinical work typically involves client consultations on campus or via Zoom with eligible clients. Students may provide education and assistance with:

• Using myGov and Australian Taxation Office (ATO) online tools
• Tax advice on income and deductions, goods and services tax (GST), pay as you go (PAYG) instalments, residency, capital gains tax (CGT), and small business obligations
• Managing tax debts including payment plans, requests for remission of penalties and interest, and hardship applications
• Disputing an ATO decision including preparing and lodging an objection
• Legal representation and advice, where appropriate
• Lodgments and amendments

For students, the clinic offers a rare and transformative educational experience. They take on responsibilities akin to junior legal practitioners by interviewing clients, researching complex tax issues, drafting formal advice, managing files, and negotiating with the ATO. Guided by an experienced academic from professional practice and pro bono practitioners, they receive targeted feedback and mentorship, while gaining insight into the social and economic barriers faced by clients and developing a strong sense of professional responsibility and community engagement.

The subject develops practical skills in client centred communication, teamwork, file management, and professional judgment in a supervised practice setting. Places are limited and entry is by application. Successful applicants must complete orientation and agree to confidentiality and compliance requirements.

Community Outreach

In additional to typical clinical work, students may participate in outreach to priority cohorts, vulnerable community groups, and regional communities, building cultural awareness and a grounded understanding of how tax law operates for real clients.

In 2025, the MLS Tax Clinic assisted the following community groups by way of community outreach

• Pacific Australia Labour Mobility (PALM) workers in Labertouche and Echuca
• Incarcerated persons at the Dame Phyllis Frost Centre
• Year 10 Secondary School Students

Orientation Program

Orientation is mandatory and must be completed by all students participating in the program. Typically, it is held during the first two weeks of each semester] Completing orientation first ensures students provide safe, ethical and competent assistance from day one by setting a shared baseline in tax administration and clinic processes, embedding privacy and confidentiality practices, and building confidence for client work.

The orientation program is reviewed and updated each year. Historically, orientation has covered topics such as; client interviewing techniques, tax administration and process, handling sensitive information, file preparation and management, tax basics 101, ATO facilitated training seminars, building client rapport and strategies for how to manage difficult situations.

Note: Clinic operations and outreach locations may vary by semester and community outreach opportunities not be guaranteed.