Tax Litigation

Subject LAWS70266 (2016)

Note: This is an archived Handbook entry from 2016.

Credit Points: 12.5
Level: 7 (Graduate/Postgraduate)
Dates & Locations:

This subject has the following teaching availabilities in 2016:

Semester 2, Parkville - Taught on campus.
Pre-teaching Period Start not applicable
Teaching Period 25-Jul-2016 to 23-Oct-2016
Assessment Period End 18-Nov-2016
Last date to Self-Enrol 31-Mar-2016
Census Date 31-Aug-2016
Last date to Withdraw without fail 23-Sep-2016

This subject has a quota of 30 students. Please refer to the Melbourne Law Masters website for further information about the management of subject quotas and waitlists.

Timetable can be viewed here. For information about these dates, click here.
Time Commitment: Contact Hours: 24-26 hours
Total Time Commitment:

136-150 hours

The pre-teaching period commences four weeks before the subject commencement date. From this time, students are expected to access and review the Reading Guide that will be available from the LMS subject page and the subject materials provided by the subject coordinator, which will be available from Melbourne Law School. Refer to the Reading Guide for confirmation of which resources need to be read and what other preparation is required before the teaching period commences.


Melbourne Law Masters Students: None

JD Students: Successful completion of the below subject:

Study Period Commencement:
Credit Points:
Semester 1, Semester 2
Corequisites: None
Recommended Background Knowledge:

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.

Non Allowed Subjects: None
Core Participation Requirements:

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 Student Equity and Disability Support.



Mr Simon Steward QC(Coordinator)
Ms Melanie Baker
Ms Lisa Hespe

Phone: +61 3 8344 6190

Subject Overview:

This specialist subject taught by leading members of the Victorian Bar specialising in tax, teaches all of the legal principles associated with tax litigation. It addresses the system of tax appeals, administrative and judicial review of decisions made by the Commissioner, evidence-gathering and the preparation of objections, tax appeal statements, affidavits, expert reports and legal submissions in a tax case. It explains how tax cases are tried and how they are dealt with at appellate level. It also covers the rulings system, the imposition and review of penalties and the Commissioner‘s rights of recovery. The focus of the subject is on the practical, and not theoretical, application of these principles.

Principal topics include:

  • Introduction and the appeals process under Part IVC of the Taxation Administration Act 1953 (Cth)
  • Challenging an assessment, objections, objections decisions and appeal
  • The audit process and the Commissioner‘s information-gathering powers
  • Interlocutory steps for getting a case ready for trial, including the Federal Court Taxation Practice Note No.1
  • Written advocacy—the different needs at various stages of the appeals process
  • The hearing
  • Use of expert witnesses
  • Appeals to Federal, Full Federal and High Courts
  • The rulings process
  • Judicial review of decisions made by the Commissioner
  • Recovery of tax.
Learning Outcomes:

A student who has successfully completed this subject will:

  • Have an advanced and integrated understanding of the tax law and policy relating to Australia’s rules for dealing with tax litigation
  • Be able to critically examine, analyse, interpret and assess the effectiveness of these laws and policies
  • Be an engaged participant in debate regarding emerging and contemporary issues in the field of tax litigation
  • Have a sophisticated appreciation of the factors and processes driving change in this area
  • Have the cognitive and technical skills to generate critical and creative ideas relating to laws and policies dealing with tax litigation, and to evaluate them
  • Have the communication skills to clearly articulate and convey complex information regarding the various approaches to dealing with tax litigation to relevant specialist and non-specialist audiences
  • Be able to demonstrate autonomy, expert judgment and responsibility as a practitioner and learner in the field of tax litigation.
  • Assignment (30%) (29 August)
  • Take-home examination (5,000-6,000 words as specified in the subject reading guide) (70%) (25 - 28 November)

A minimum of 75% attendance is a hurdle requirement.

Prescribed Texts:

Specialist printed materials will be made available free of charge from the Melbourne Law School prior to the pre-teaching period.

Breadth Options:

This subject is not available as a breadth subject.

Fees Information: Subject EFTSL, Level, Discipline & Census Date
Links to further information:
Related Course(s): Graduate Diploma in Dispute Resolution
Graduate Diploma in Legal Studies
Graduate Diploma in Tax
Juris Doctor
Master of Commercial Law
Master of Laws
Master of Public and International Law
Master of Tax

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