Tax justice and the impact of clinical legal education
From assisting temporary workers to educating incarcerated women, the MLS Tax Clinic has emerged as a powerful community advocate in 2025.
For the first time since its inception in 2019, students and clinic leaders embarked on outreach activities to support vulnerable Victorians—helping them fulfil their tax rights.
Led by Clinic Director Julian Panetta and Supervising Accountant Lisa Greig, students travelled east to support temporary workers employed under the Pacific Australia Mobility Scheme in Gippsland, and west to assist women prisoners at the Dame Phyllis Frost Centre.
“Tax justice—access to fair treatment for low-income and other vulnerable taxpayers—is at the core of the clinic’s work,” Mr Panetta says.
Julian Panetta, third from left, with Tax Clinic students at Dame Phyllis Frost Centre women’s prison in Ravenhall, Melbourne.
“The clinic provides confidential help to people who can’t afford professional advice—preparing returns, disputing debts and penalties, and, importantly, giving clients the knowledge to manage future obligations themselves,” he said.
During the outreach, students presented educational seminars and panel-style forums to empower these communities with vital knowledge about their tax rights and obligations—information often out of reach for vulnerable people.
Returning from outreach to the Dame Phyllis Frost Centre, Mr Panetta said providing tax assistance to incarcerated individuals delivers benefits that go well beyond simply lodging returns.
“Many women arrive with unlodged returns, inactive ABNs, or identity-theft assessments. Fixing these stops penalties compounding and can release refunds they can use when they leave,” he said.
“Prisoners (or their authorised representatives) can lodge returns, payment plans, and TFN forms by paper or via the ATO phone service. The Clinic can help prepare the paperwork and liaise with the ATO to assist.
“Prison wages fall below the $18,200 tax-free threshold, but any salary or business income earned earlier in the same financial year (before custody) can lift total assessable income above that mark. Lodging a return—whether it yields a refund of PAYG credits or simply a nil return—secures any money owed and stops ATO reminder notices and penalties.”
He champions evidence that resolving tax and debt issues before release improves employment prospects and reduces recidivism.
“In short, the Clinic can help equip people in custody with clean records, fewer penalties, and a smoother path to work and stability outside.”
The Tax Clinic in Labertouche, Gippsland, with workers employed under the PALM scheme.
When visiting Labertouche, Gippsland, the Clinic assisted Ni-Vanuatu workers in applying for their departing superannuation payments and provided critical guidance on the claims process, enabling them to receive their superannuation upon returning home.
Mr Panetta praised his students for their commitment to tax justice.
“After many years of planning, taking the MLS Tax Clinic ‘on the road’ finally came to life, and I am so proud of my exceptional students for going above and beyond to support the workers and incarcerated women,” he said.
“This semester, the MLS Tax Clinic has achieved several pivotal firsts, and our reach and impact now extend beyond the services we provide on campus at MLS. This truly showcases the power of legal education in action.”
Student reflections
Renee, 3rd year JD
“Absolutely loved this outreach event! Such a fun way to do something outside of law school and help out the community!”
Michael, 4th year JD
“I had an excellent time taking the Tax Clinic on the road because we got the chance to engage with PALM workers one-on-one and help them access funds they need for their families back home!”
Brooke, 4th year JD
“It was incredibly rewarding to assist the PALM workers with their superannuation payments, which they can access after leaving Australia.”