Tax Law Research

This subject is not offered in 2013.

Eligibility criteria must be satisfied and a student’s application approved before enrolment can be completed in this subject.

To be eligible to enrol in this subject, a candidate must:

• Be enrolled in the Master of Tax or the LLM in the Melbourne Law Masters (MLM) program.
• Have achieved a minimum average grade of 75 per cent in at least three MLM subjects
• Have completed at least three subjects in the specialist area of tax studies in the MLM program (listed in the Master of Tax specialisation).
• Have formulated a well-defined research paper topic in consultation with the supervisor, which is approved by the supervisor and Director of Tax Studies.
• Have obtained approval in writing from a member of Faculty who agrees to serve as supervisor and assessor of the project.
• Have obtained approval in writing from the Director of Tax Studies. Approval will only be given where the Director is satisfied that the above conditions are met; and that no other subject offered in the year of enrolment would better suit the candidate in undertaking the proposed research.

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.

The Melbourne Law Masters welcomes applications from students with disabilities. The inherent academic requirements for study in the Melbourne Law Masters are:

• The ability to attend a minimum of 75% of classes and actively engage in the analysis and critique of complex materials and debate;
• The ability to read, analyse and comprehend complex written legal materials and complex interdisciplinary materials;
• The ability to clearly and independently communicate in writing a knowledge and application of legal principles and interdisciplinary materials and to critically evaluate these;
• The ability to clearly and independently communicate orally a knowledge and application of legal principles and interdisciplinary materials and critically evaluate these;
• The ability to work independently and as a part of a group;
• The ability to present orally and in writing legal analysis to a professional standard.

Students who feel their disability will inhibit them from meeting these inherent academic requirements are encouraged to contact the Disability Liaison Unit: www.services.unimelb.edu.au/disability/

The goal of Tax Law Research is to enable a candidate to complete a substantial piece of legal research and writing for a single subject credit. The legal research paper must be on a tax law or policy issue. Students will have the opportunity to define a thought-provoking and substantial tax research question in consultation with the supervisor. This subject offers the candidate an opportunity to obtain mastery of an aspect of advanced tax law and policy through in-depth research and writing in this specialist area, under the supervision of a faculty member with tax expertise. The student’s goal is to complete a work of publishable quality.

Taxation law and policy are of central importance to contemporary governments, as they face the challenge of establishing fair and effective tax laws that raise adequate revenues to fund government in a global era. This subject gives an eligible candidate the opportunity to explore an issue of tax law and policy in depth at an advanced level, under supervision of an expert with many years of experience in academic scholarship in the specialist field of taxation.

Students will complete a Tax Law Research paper on a topic chosen by the student and approved by supervisor and the Director of Tax Studies. The paper will be marked by the supervisor. There is no set class time for this subject. However, it is required that there be at least three meetings (whether face to face or by telephone) that must be initiated by the student with the supervisor:

• To discuss and revise the research paper proposal for approval by the supervisor, Director of Tax Studies and Associate Dean (Melbourne Law Masters) and enrolment in the subject
• After some research has been carried out, a second meeting to discuss progress and to review and discuss the bibliography, including an outline of the paper, and
• To review a draft of the paper, submitted at least three weeks before the deadline for submission, enabling supervisor comment to be provided on that draft.

A candidate who has successfully completed this subject will:

• Attain mastery of an advanced area in tax law and policy through detailed research and critical analysis in this specialist area
• Refresh and develop to an advanced level their cognitive, technical and creative skills in identifying, refining and analysing a topic in a complex and specialised law and policy area.
• Develop to an advanced level their writing and analytical skills so as to communicate their research and conclusions to a specialist audience
• Have the potential to publish in a professional or legal journal a high quality topical research paper

10,000 word research paper (100%) on a topic approved by the subject coordinator

Guidelines for Tax Law Research assessment are set out in the application form.

Semester 1: 8 July
Semester 2: 4 December

Core subject materials will be provided free of charge to all students. Some subjects require further texts to be purchased. Visit the Melbourne Law Masters website for more information about this subject.

This subject is not available as a breadth subject.