Faculty of Law

Monash University

Postgraduate - Unit

This unit entry is for students who completed this unit in 2012 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

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6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered, or view unit timetables.

FacultyFaculty of Law
OfferedCity (Melbourne) First semester 2012 (Day)
City (Melbourne) Trimester 3 2012 (Day)


For postgraduate Law discontinuation dates, please see http://www.law.monash.edu.au/current-students/postgraduate/pg-disc-dates.html


This unit provides students with an understanding of the fundamental policies and concepts of taxation law, including income taxation, capital gains taxation and goods and services taxation. The unit focuses on the application of the taxation law to common commercial transactions.


On completion of this unit students will have:

  1. acquired an understanding of the fundamental policies underlying the Australian taxation system
  2. acquired an understanding of the essential concepts of Australian taxation law
  3. acquired an appreciation of the constitutional context within which the Australian taxation system operates
  4. developed thorough familiarity with the essential provisions of relevant taxation legislation
  5. acquired an understanding of the effect of the development of technology on the taxation system
  6. further developed skills in statutory interpretation.


Research assignment (3,750 words): 50%
Take-home exam (3,750 words): 50%

Chief examiner(s)

Ms Mei-Ling Barkoczy

Contact hours

24 contact hours per semester (either intensive, semi-intensive or semester long, depending on the Faculty resources, timetabling and requirements)