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Administrative Law in Tax Matters (LAWS90167)
Graduate courseworkPoints: 12.5Not available in 2024
Overview
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This subject examines contemporary developments in administrative law and how they apply to the Tax Commissioner and the taxpayer. In the last 15 years the High Court has rapidly developed administrative law principles that apply to constrain government officials’ powers and duties, in taxation, immigration and other jurisprudence. This subject will draw upon those principles developed across various types of government activity and apply them to the Tax Commissioner’s exercise of powers.
Principal topics will include:
- The principle of legality and limits on the powers of the Commissioner of Taxation
- Jurisdictional error, natural justice, failure to carry out legislative purposes, relevant and irrelevant considerations and improper purpose
- How the Commissioner’s purposes for purporting to exercise his statutory powers might be determined
- The general power of administration
- The process of seeking review
- Review of General Interest Charge remission decisions
- Garnishee orders
- Seeking relief and remedies
Intended learning outcomes
A student who has successfully completed this subject will:
- Have an advanced understanding of the latest trends and developments in administrative law, as it relates to the Australian tax system
- Be able to understand and apply various administrative law processes and remedies including jurisdictional error, natural justice, relevant and irrelevant considerations and improper purpose
- Understand the extent and limits on the Commissioner’s general power of administration of the tax law
- Apply new knowledge about the latest trends and approaches to administrative law in bringing matters or seeking review regarding governmental action, including across a wider field of government regulation
- Have the communication and writing skills to independently examine, analyse and prepare for review of administrative action in the tax context.
Generic skills
A student who successfully completes this subject will have gained:
- Legal, statutory and case research, analysis and writing skills
- The ability to apply general principles of administrative law in the specific statutory context of taxation
- Communication skills (oral and written) in preparing reviews, analysis and seeking relief and remedies.
Last updated: 30 January 2024
Eligibility and requirements
Prerequisites
Students must meet one of the following prerequisite options:
Option 1
Admission into a Melbourne Law Masters program
AND
One of
| Code | Name | Teaching period | Credit Points |
|---|---|---|---|
| LAWS70323 | Foundations of Tax Law |
July (On Campus - Parkville)
February (On Campus - Parkville)
|
12.5 |
| LAWS70002 | Tax of Business and Investment Income |
August (Dual-Delivery - Parkville)
Semester 1 (On Campus - Parkville)
|
12.5 |
AND
Either undergraduate study of Constitutional and Administrative Law or experience in Administrative Law processes will be minimum requirements for study in this subject. The subject is best suited to those with a law degree. This subject complements the other MLM subjects Tax Litigation and Tax Administration.
Option 2
Admission into the MC-JURISD Juris Doctor
AND
All of
| Code | Name | Teaching period | Credit Points |
|---|---|---|---|
| LAWS50023 | Legal Method and Reasoning | Summer Term (Dual-Delivery - Parkville) |
12.5 |
| LAWS50046 | Taxation Law and Policy | Semester 1 (On Campus - Parkville) |
12.5 |
Corequisites
None
Non-allowed subjects
None
Recommended background knowledge
The subject is best suited to those with a law degree. Due to the advanced content relating to Australian administrative law, this subject is not recommended for international students without Director of Studies approval. Please email the Law School's Academic Support Office (law-masters@unimelb.edu.au) to seek approval.
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: 30 January 2024
Assessment
| Description | Timing | Percentage |
|---|---|---|
Option 1: Take-home exam
| 19 - 22 August 2022 | 100% |
Option 2: Research paper on a topic approved by the subject coordinator
| 14 September 2022 | 100% |
Attendance Hurdle requirement: A minimum of 75% attendance. Note: the attendance hurdle does not apply when the subject is delivered online, however attendance at all live online sessions is expected. | Throughout the teaching period | N/A |
Additional details
Note: Students must choose assessment from the options listed above. If an option contains parts, all parts must be completed if that option is chosen.
Last updated: 30 January 2024
Quotas apply to this subject
Dates & times
Not available in 2024
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: 30 January 2024
Further information
- Texts
Prescribed texts
Specialist materials will be made available via the LMS in the pre-teaching period.
- 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.
Last updated: 30 January 2024