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 2026. It has no prerequisites.
- Credit points
- 6
- Offered in 2026
- Other periods
- Monash Law Chambers
- Assessment
- No exam
- 3 tasks
This is the 2026 handbook entry. See the 2027 entry.
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Requisites
Before LAW5350
Prohibitions
You can't enrol if you have passed any of these.
After LAW5350
No unit lists LAW5350 as a prerequisite in the 2026 handbook.
Enrolment rules
For Legal Studies students (L4004, L5004, L6013) you must have completed LAW5000 or LAW5081; and
For Juris Doctor (L6005) students, you must have completed 72 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 2026
| 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
24 contact hours per teaching period (either intensive, semi-intensive or semester long, depending on the Faculty resources, timetabling and requirements). You will be expected to do reading set for class, and to undertake additional research and reading applicable to a 6 credit point unit.
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 2026 handbook.
Contacts
- Chief Examiners
- Elen Seymour
Common questions
What are the prerequisites for LAW5350?
LAW5350 has no prerequisites, but enrolment rules apply.
When is LAW5350 offered?
LAW5350 has no offerings listed in the 2026 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.