Graduate Diploma in International Tax (191AA) // Course structure

Course structure

Planning an international tax course

Students must complete four subjects from the prescribed list, including Foundations of Tax Law and three other subjects.

Ideally, international students should aim 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 students are required to undertake Foundations of Tax Law. 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.

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.

Tax Practitioners 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 Tax: Anti-Avoidance
• International Tax: Principles and Structure (A)
• International Taxation in the US
• Special Issues in Tax Treaties
• Tax Policy
• Tax Treaties (A)
• Trade and Tax Policy
• Transfer Pricing: Practice and Problems (A)
• UK International Tax

Subject options

Last updated: 18 December 2020