WHY FIRST-YEAR LAW STUDENTS SHOULD READ AT LEAST ONE APPELLATE TAX CASE!

An early understanding of issues of law and policy is important for a successful transition to law school. It is necessary to foster students' capacity to become independent and effective learners at the very early stages of law school, such as during a pre-semester induction program occurring prior to the commencement of studies. This article uses a recent Australian High Court decision concerned with an overpayment of customs duty and Goods and Services Tax (GST) to demonstrate that appellate tax cases can teach first-year law students much about law and policy. It is argued by example that analysis of an appellate tax case, particularly in an engaging manner, such as through a moot occurring during a first-year induction program, ought to allow students to begin to understand how to approach the study of law. This is particularly so when the moot is followed by a reflective workshopping exercise, guided by pre-set questions.