LAW5350 Principles of taxation
Faculty of Law
LAW5350 Principles of taxation is a level 5, 6-credit-point, postgraduate unit from the Faculty of Law. It isn't offered in 2027. It has no prerequisites and unlocks 2 units.
- Credit points
- 6
- Offered in 2027
- Other periods
- Monash Law Chambers
- Assessment
- No exam
- 3 tasks
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Requisites
Before LAW5350
Prohibitions
You can't enrol if you have passed any of these.
After LAW5350
2 units list LAW5350 as a prerequisite or corequisite.
Enrolment rules
For Legal Studies students (L4004, L5004, L6013) you must have completed LAW5000 or LAW5081; and
Juris Doctor students (L6005) who commenced their course in or before 2026 must have completed a minimum of 72 credit points of study.
Juris Doctor students (L6005) who commenced their course in 2027 or later must have completed a minimum of 60 credit points of study.
Overview
This unit examines key aspects of the Commonwealth tax system as both a framework for commercial activity and a tool of public policy. It introduces taxation theory and policy, the constitutional and administrative framework of federal taxation, and core areas including income tax, deductions, capital gains tax, GST, corporate and shareholder taxation, and superannuation. Through practical commercial problems, the unit considers how tax law structures transactions, distributes economic advantage, and responds to contemporary challenges including inequality, sustainability and climate change.
Offerings in 2027
| Teaching period | Campus | Mode |
|---|---|---|
| Term 3 | Monash Law Chambers | On campus, block |
| Term 4 | Monash Law Chambers | On campus, block |
Assessment
- Class participationDemonstration10%
- Written assessmentWritten45%
- Written assessmentWritten45%
Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.
Learning outcomes
When you finish this unit, you should be able to:
- 1
Explain the foundational principles, policy objectives, and legal framework of the Australian federal tax system.
- 2
Apply core taxation principles to common commercial and personal contexts.
- 3
Assess how taxation law shapes economic behaviour, social outcomes, and contemporary challenges including inequality and climate change.
- 4
Communicate tax-related analysis effectively in professional and policy contexts.
Workload and teaching
- Workshops24 hours
- Teaching approachActive learning
The minimum total workload required to achieve the learning outcomes for this unit comprises a combination of scheduled learning activities and independent study appropriate for a 6 credit point unit. Learning activities may include teacher-directed learning, peer-directed learning, and online engagement.
Learning resources
Required resources
See the Moodle unit page for prescribed and recommended resources. Prescribed texts are usually available for purchase through the University Bookstore and are sometimes available for short-term loan or as eBooks through the library.
Where it fits
LAW5350 is part of 2 areas of study in the 2027 handbook.
Common questions
What are the prerequisites for LAW5350?
LAW5350 has no prerequisites, but enrolment rules apply.
What can I take after LAW5350?
LAW5350 is a prerequisite or corequisite for 2 units, including BTX3235 and BTX5235.
When is LAW5350 offered?
LAW5350 has no offerings listed in the 2027 handbook.
Does LAW5350 have an exam?
No. LAW5350 has 3 assessment tasks and no exam.
Which majors and minors include LAW5350?
LAW5350 is part of Commercial and corporate law; and Public sector governance and regulation.