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

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Course structure

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

Subject options

Code Name Study period Credit Points
LAWS70009 Comparative Corporate Tax
March (Online)
 12.5
LAWS70353 Comparative International Tax Not available in 2021 12.5
LAWS70410 Comparative Tax Avoidance Not available in 2021 12.5
LAWS70162 Tax Reform and Development Not available in 2021 12.5
LAWS70323 Foundations of Tax Law
March (Online)
 12.5
LAWS90017 International Tax: Anti-avoidance
December (Online)
 12.5
LAWS70006 International Tax: Principles, Structure
Semester 1 (Online)
November (Dual-Delivery - Parkville)
 12.5
LAWS70124 International Taxation in the US Not available in 2021 12.5
LAWS90050 Special Issues in Tax Treaties Not available in 2021 12.5
LAWS70319 Tax Policy
May (Online)
 12.5
LAWS70146 Tax Treaties
Semester 1 (Online)
 12.5
LAWS70465 Trade and Tax Policy No longer available
LAWS70203 Transfer Pricing: Practice and Problems
April (Online)
 12.5
LAWS90054 UK International Tax Not available in 2021 12.5
LAWS90132 Tax Treaty Interpretation Not available in 2021 12.5
LAWS90158 Current Issues in International Tax
September (Online)
 12.5
LAWS90167 Administrative Law in Tax Matters Not available in 2021 12.5
LAWS90176 Income Tax Compliance and Enforcement Not available in 2021 12.5

Last updated: 13 November 2021