About this course
Planning an international tax course
Students must complete 50 credit points from the prescribed list of subjects, including Foundations of Tax Law.
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.
Note: Most subjects in the MLM program are 12.5 credit points each. Check individual subject handbook entries for confirmation.
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)
- Current Issues in International Tax
- Tax 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)
- Tax Treaty Interpretation
- Transfer Pricing: Practice and Problems (A)
- UK International Tax
|Code||Name||Study period||Credit Points|
|LAWS70009||Comparative Corporate Tax||
|LAWS70353||Comparative International Tax||
|LAWS70410||Comparative Tax Avoidance||Not available in 2020||12.5|
|LAWS70162||Tax Reform and Development||
|LAWS70323||Foundations of Tax Law||
|LAWS90017||International Tax: Anti-avoidance||Not available in 2020||12.5|
|LAWS70006||International Tax: Principles, Structure||
|LAWS70124||International Taxation in the US||
|LAWS90050||Special Issues in Tax Treaties||Not available in 2020||12.5|
|LAWS70319||Tax Policy||Not available in 2020||12.5|
|LAWS70203||Transfer Pricing: Practice and Problems||
|LAWS90054||UK International Tax||Not available in 2020||12.5|
|LAWS90132||Tax Treaty Interpretation||Not available in 2020||12.5|
|LAWS90158||Current Issues in International Tax||Not available in 2020||12.5|
|LAWS90167||Administrative Law in Tax Matters||
|LAWS90176||Income Tax Compliance and Enforcement||
Last updated: 6 December 2019