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MLC305 - Business Tax Law


2020 unit information

Important Update:

Classes and seminars in Trimester 2, 2020 will be online.

Last updated: 2 June 2020

Enrolment modes:Trimester 2: Burwood (Melbourne), Cloud (online)
Credit point(s):1
EFTSL value:0.125
Unit Chair:Trimester 2: Mark Bowler Smith
Cohort rule:

Not available for Bachelor of Laws (including combined Law awards) students


(MLC101, MLC301) or (MLL111, MLL406)

Incompatible with: MLL305
Typical study commitment:

Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit.

Scheduled learning activities - campus:

1 x 2 hour class and 1 x 1 hour seminar per week

Scheduled learning activities - cloud:

1 x 2 hour class (recordings provided) and 1 x 1 hour online seminar per week


This unit provides a detailed coverage of taxation law in relation to taxation planning, avoidance and evasion; capital gains tax; taxation implications of the use of different business structures and superannuation. The topics undertaken may vary depending on developments in the income tax system.


These are the Learning Outcomes (ULO) for this Unit
At the completion of this Unit, successful students can:

Deakin Graduate Learning Outcomes


Demonstrate an in depth working knowledge of taxation law issues vital to the operation of a business.

GLO1: Discipline-specific knowledge and capabilities


Communicate effectively in the context of business tax law to given audiences demonstrating an understanding of the appropriate protocols.

GLO2: Communication


Strategically search, evaluate and adapt appropriate information from a range of sources to articulate the relevant legislation and case law to give well-argued opinions on the likely taxation consequences of medium to complex practical fact situations.

GLO3: Digital literacy


Critically analyse information in order to demonstrate an appreciation of the tax planning implications of various business transactions.

GLO4: Critical thinking


Create solutions to real world problems by interpreting and applying relevant judicial decisions.

GLO5: Problem solving


These Unit Learning Outcomes are applicable for all teaching periods throughout the year


Assessment Description Student output Grading and weighting
(% total mark for unit)
Indicative due week 
Written Assignment (Individual) Case study 2500 words 40% Week 8
Examination 2 hours 60% Exam period

The assessment due weeks provided may change. The Unit Chair will clarify the exact assessment requirements, including the due date, at the start of the teaching period.

Learning Resource

The texts and reading list for the unit can be found on the University Library via the link below: MLC305 Note: Select the relevant trimester reading list. Please note that a future teaching period's reading list may not be available until a month prior to the start of that teaching period so you may wish to use the relevant trimester's prior year reading list as a guide only.

Unit Fee Information

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