The course is designed to develop an understanding of the framework of the contemporary tax regime, particularly as it affects business. It puts particular emphasis on picking out important principles from the overwhelming mass of detail and on supplying a basis for a critical understanding of the law in its broader economic and institutional context. Recent substantive changes have been sweeping but even more important have been the cultural changes affecting taxpayers, their advisers, the tax office and the courts.

The course is directed towards students who will have some contact with tax law in their professional lives, as solicitors in commercial practice, lawyers in the finance industry, and tax specialists in law and accounting firms, though it is likely that the latter will seek further post graduate education before becoming fully equipped for high level practice. The course should also be of interest to those interested in tax policy issues as they affect commerce and the ongoing tax reform debate.

More information can be found on the Course Outline Website.