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Master of International Tax (192AA) // Course structure
About this course
- Overview
- Entry and participation requirements
- Attributes, outcomes and skills
- Course structure
- Further study
Contact
Melbourne Law School
Currently enrolled students:
Future students:
Coordinator
Associate Professor Sunita Jogarajan and Associate Professor Michael Kobetsky
Course structure
Planning an International Tax course
Students in the Master of International Tax must complete seven subjects in addition to Foundations of Tax Law, including at least five subjects from the prescribed list. Up to two subjects may be selected from the subjects offered in the Master of Tax or Master of Commercial Law.
The Directors of Studies will provide dedicated course planning for all international students undertaking the Master of International Tax, to help create the ideal international tax course for your needs.
Ideally, international students should aim to commence the Master of International Tax, or Graduate Diploma in International Tax, in February 2017 or July 2017, in order to complete the required Foundations of Tax Law subject early in their degree, and to ensure you can get to know your fellow international and Australian tax students.
Foundations of Tax Law
All international students (ie students from other jurisdictions) are required to undertake Foundations of Tax Law, offered as an intensive in Semester 1 and 2. This subject provides a necessary grounding in Australian common law and statutory law of taxation, enabling a comparison with students’ home country tax systems. It provides the foundation for successful study in the other tax subjects studied in the course and is also recommended for all Masters students who have had little previous study or experience in tax law and wish to gain a solid grounding in the area.
Students in the Master of International Tax must complete eight subjects from the prescribed list. If students are required or choose to do Foundations of Tax Law, they should choose the additional seven subjects from the prescribed list. However, up to two subjects may be selected from the subjects offered in the Master of Tax or Master of Commercial Law by students enrolled in the Master of International Tax.
Recommended international tax subjects
All international students are also recommended to undertake the subject International Tax: Principles and Structure, offered as a semester-length subject in Semester 2, 2017.
Tax Practitioner's Board
The subject marked (I) is approved as an introductory subject, and subjects marked (A) are approved as advanced subjects for participant accreditation as a tax agent with the Tax Practitioners Board (TPB). For further information about approved courses, consult the list at www.tpb.gov.au. For information about applying the TPB ‘mix and match’ approach, please consult TPB Information Sheet TPB(I) 06/2011 at www.tpb.gov.au.
- Comparative Corporate Tax (A)
- Comparative International Tax
- Comparative Tax Avoidance (A)
- Fiscal Reform and Development
- Foundations of Tax Law (I)
- International Legal Internship
- International Tax: Anti-Avoidance
- International Tax: Principles and Structure (A)
- International Taxation in the US
- Special Issues in Tax Treaties
- Tax Law Research
- Tax Policy
- Tax Treaties (A)
- Trade and Tax Policy
- Transfer Pricing: Practice and Problems (A)
- UK International Tax
Subject options
Code | Name | Study period | Credit Points |
---|---|---|---|
LAWS70009 | Comparative Corporate Tax | March (On Campus - Parkville) |
12.5 |
LAWS70353 | Comparative International Tax | April (On Campus - Parkville) |
12.5 |
LAWS70410 | Comparative Tax Avoidance | Semester 1 (On Campus - Parkville) |
12.5 |
LAWS70162 | Fiscal Reform and Development | Not available in 2017 | 12.5 |
LAWS70323 | Foundations of Tax Law |
February (On Campus - Parkville)
August (On Campus - Parkville)
|
12.5 |
LAWS70067 | International Legal Internship |
Summer Term (On Campus - Parkville)
Semester 1 (On Campus - Parkville)
Winter Term (On Campus - Parkville)
Semester 2 (On Campus - Parkville)
|
12.5 |
LAWS90017 | International Tax: Anti-avoidance | November (On Campus - Parkville) |
12.5 |
LAWS70006 | International Tax: Principles, Structure | July (On Campus - Parkville) |
12.5 |
LAWS70124 | International Taxation in the US | July (On Campus - Parkville) |
12.5 |
LAWS90050 | Special Issues in Tax Treaties | Not available in 2017 | 12.5 |
LAWS70440 | Tax Law Research | Not available in 2017 | 12.5 |
LAWS70319 | Tax Policy | May (On Campus - Parkville) |
12.5 |
LAWS70146 | Tax Treaties | October (On Campus - Parkville) |
12.5 |
LAWS70465 | Trade and Tax Policy | Not available in 2017 | 12.5 |
LAWS70203 | Transfer Pricing: Practice and Problems | September (On Campus - Parkville) |
12.5 |
LAWS90054 | UK International Tax | Not available in 2017 | 12.5 |
Last updated: 18 December 2020