Students working in tax clinics
The National Tax Clinic program operates within a context of increasing recognition that vulnerability shapes how individuals engage with the tax system. Circumstances relating to vulnerability may include financial hardship, low tax or digital literacy, language barriers, unstable employment, or experiences of personal and social disadvantage, and are not static. Tax clinics therefore operate at the intersection of technical taxation support and broader social inclusion, providing a critical access point for individuals who may otherwise struggle to meet their tax obligations. Students working in tax clinics are exposed to the various vulnerabilities and become educated on how to provide tax support under these challenging circumstances – learnings that are unable to be taught in more traditional-style accounting courses.
In 2025, the National Tax Clinic program engaged students across 20 higher education-based clinics nationally, with 557 students participating through business and accounting courses and internships (an 86% increase year-on-year (YoY)). Students typically operate in supervised teams, undertaking roles that mirror professional practice, including client intake, case preparation, research, and the provision of tax assistance under the guidance of qualified tax practitioners and academic staff. As part of WIL, students are embedded in real client interactions, requiring them to apply technical knowledge while navigating communication, ethical decision-making, and client care.
Student participation
|
Student participation |
2025 figures |
2024 figures |
|---|---|---|
|
Student (WIL) |
437 |
172 |
|
Student (volunteer) |
120 |
128 |
|
Total |
557 |
300 |
The National Tax Clinic program's work-integrated learning (WIL) model is one of its most strategically significant dimensions. There was a significant growth of 154% in WIL student participation and a slight decrease in volunteer student participation year-on-year (YoY) in 2025.
The National Tax Clinic program delivers outcomes across interconnected domains: student learning through community support and the advancement of accounting education. As a WIL and service-learning initiative, the clinics foster the development of well-rounded professionals who are not only technically competent but also empathetic, adaptive, and socially aware. Evidence from student participants demonstrates that ethical understanding emerges through relational engagement with clients, where students learn to interpret non-compliance not as individual failure but as shaped by systemic and contextual factors.
The program advances accounting and legal education by embedding practical, real-world learning experiences into the curriculum. Students translate complex tax rules into accessible advice, develop communication and problem-solving skills, and gain exposure to the lived realities of taxpayers. This moves traditional business, accounting and legal education beyond classroom-based technical training to a model grounded in practice, responsibility, and social impact.
The National Tax Clinic program also generates important system-level insights. Consistent with academic literature, student experiences highlight that barriers to tax compliance are often structurally produced, including complexity of regulation, digitalisation of services, and gaps in financial education. These insights reinforce the need for more inclusive and responsive tax administration systems.
Participation in tax clinics further shapes students’ career pathways by strengthening employability skills, professional confidence, and ethical awareness. Students develop capabilities highly valued by the profession, including accounting and accounting system knowledge, client communication, judgement, and adaptability, while also gaining exposure to public-interest careers in taxation, policy, and community services.
Collectively, the National Tax Clinic program demonstrates that WIL and service learning are critical in developing future tax professionals who are technically capable, ethically grounded, and equipped to serve diverse communities.
Our students told us:
'This experience shifted my view of the role of tax professionals. I came to see that our job is not only to apply technical knowledge but also to act as educators and advocates.'
'One surprise was just how different it feels when you’re applying the rules to real people rather than working through case studies in class. In the clinic, there are emotions, stress and unique circumstances that make the process less straightforward than a textbook example. This highlighted for me that technical knowledge alone isn’t enough, it has to be paired with empathy, clear communication, and flexibility. That combination of theory and human experience was one of the most valuable lessons from the clinic.'
'[The tax clinic experience] really solidified for me that this industry is about people and the personal aspect of it is very important... It really made me feel like I wanted to do more things like this. Maybe there is a potential for me to offer these kinds of services in the future.'
'I just wanted to say thank you for all your efforts during the tax clinic. … You have taught me plentiful and really opened my eyes in legal practice which is something I never thought I’d get from a clinical placement. If any further opportunities arise from the tax clinic I’d love to be involved – let’s overturn DCT v Clarke!'
'I just want to thank you for being an amazing lecturer and mentor. You sure know how to teach students, and you prepared me for my tax career. Thank you so much.'
'My experience at the tax clinic has been highly meaningful and enriching. Being exposed to the tax environment has strengthened my interest in this area and helped me better understand its real-world impact. I felt genuinely supported and welcomed, which allowed me to build confidence and become more comfortable in a professional setting. This experience has contributed to both my professional and personal growth, strengthening my sense of belonging and shaping a clearer understanding of the type of accounting professional I aspire to become.'
'As part of the tax clinic practice, I have learned how to communicate effectively with clients. This experience is quite different from what we studied in class last semester. We are required to think quickly and ask the right questions to gather relevant information to assist clients. Moreover, the tax clinic practice is not only about tax knowledge, it also helps us develop teamwork and communication skills. I truly appreciate the opportunity to be part of this tax clinic practice.'
'One of the most memorable clients I assisted during my placement was a small business owner who also worked part time. It was the first time I had supported a client with both an individual tax return and a business activity statement (BAS). The case initially felt complex because of the multiple components involved, including business income, deductions, and reporting requirements. Working with this client gave me the opportunity to apply my technical skills in a practical setting. I guided them through identifying and recording eligible deductions such as laundry expenses and other work-related costs and explained how to maintain accurate records for their business moving forward. I also demonstrated how to lodge future returns independently and discussed best practices for tracking income and expenses. This experience stood out to me because it helped me grow in both confidence and competence. It challenged me to manage a detailed case while communicating clearly and patiently to ensure the client understood each step. By the end of the session, I not only helped them complete their lodgment successfully but also empowered them with the knowledge to manage their taxes in the future. The client expressed genuine gratitude and left feeling more confident in handling their own tax affairs going forward.'
'I learnt that the student tax clinic is an essential community service that helps disadvantaged people meet tax obligations and hopefully avoid or annul stringent penalties and ATO debts. I also learnt that successfully helping individuals or small business owners with meeting their tax obligations requires team work, adaptability and empathy. A team effort is required to determine the questions to ask and to efficiently work through client documentation. Adaptability is required because situations can change rapidly (e.g., filing a non-lodgment through myGov for the individual and the same day having to revise that and file an income tax return based on new information). Finally, empathy is required because, in this case, many clients are suffering hardship and it is emotionally difficult for them to reveal the extent of their hardship.'
'Seeing real clients with real tax concerns allowed me to understand the complexity of tax work in a way that classroom examples cannot fully capture. From my time at the student tax clinic, I learned lessons that went beyond taxation. One of the biggest things I learned was how different real-life tax situations are compared to classroom examples. The tax clinic, every client had a unique story and different circumstances that affected their tax obligations. This helped me understand that tax work requires not only technical knowledge but also flexibility, problem-solving, and the ability to adapt to unexpected situations. The clinic also helped me grow personally. I learned to manage my nerves, ask questions when I was unsure, and work collaboratively with supervisors and classmates. I realised that learning does not mean knowing everything immediately, it means being willing to learn, to try, and to improve. Seeing how supportive my teacher and the supervisors were made me feel more confident in my abilities and more motivated to continue developing my skills.'