Faculty of Law

Monash University

Undergraduate - Unit

This unit entry is for students who completed this unit in 2013 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

To find units available for enrolment in the current year, you must make sure you use the indexes and browse unit tool in the current edition of the Handbook.

FacultyFaculty of Law
OfferedClayton First semester 2013 (Day)


This unit will examine a range of advanced income tax, capital gains tax and goods and services tax issues relating to common business, property and commercial transactions. It will consider the structure of different kinds of business entities (eg partnerships, trusts and companies) and will examine how the tax law deals with business restructures, demergers, and takeovers. It will also examine a range of superannuation, fringe benefits, employee share scheme and other tax planning issues.


Upon completion of this unit students should have:

  1. an advanced knowledge of income tax law
  2. a reflective conception of fundamental taxation law concepts
  3. critical knowledge of the central concepts involved in the operation of the income tax system; (4) a critical awareness of the current tax mix in Australia
  4. an appreciation of the business contexts of taxation law
  5. the ability to enter and contribute to current debate about the policy issues in taxation
  6. an ability to evaluate new tax proposals critically
  7. developed skills of statutory interpretation in the context of technical and complex legislation.


Examination (3 hours writing time plus 30 minutes reading and noting time): 100% OR Assignment (2500 words): 50% Examination (2 hours writing time plus 30 minutes reading and noting time): 50%

Chief examiner(s)

Contact hours

Three hours of lectures per week


LAW1100 OR LAW1101 and LAW1102 or LAW1104