MLJ723 - Taxation Law and Policy


2024 unit information

Enrolment modes: Trimester 3: Online
Credit point(s): 1
EFTSL value: 0.125
Cohort rule: This unit is only available to students enrolled in M729

Students must have passed MLJ701 and MLP702 plus 4 x level 7 units from MLC/MLJ/MLM/MLP/MLT unit codes 

Corequisite: Nil
Incompatible with: Nil
Study commitment

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

This will include educator guided online learning activities within the unit site.

Scheduled learning activities - online

Online independent and asynchronous collaborative learning up to a maximum of 2 hours each week which includes lecture pre-recordings and 1 x 1.5 hour online seminar (recordings provided) each week


Taxation is a particularly important area of government activity. It impacts upon the directions and efficiency of the economy and ultimately affects the distribution of income in society and provides parameters within which government spending programs can be maintained. Tax planning, tax avoidance and tax fraud activities of taxpayers in today’s economic environment have a significant impact on the way in which tax laws are currently shaped and also in their continuing development. This unit aims to develop a high level of understanding of the principles of public finance which inform the selection and framing of taxation laws, including the importance of direct and indirect taxes. Given that income taxation is an area with the greatest amount of legislation and legislative change, the greatest amount of reported decisions and the greatest number of administrative rulings, this unit examines in detail the legislative provisions of the Commonwealth income tax laws.

Unit Fee Information

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