Graduate Diploma in Tax (187AA) // Course structure

Course structure

Students must complete 50 credit points from the prescribed lists. All international 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.

Note: Most subjects in the MLM program are 12.5 credit points each. Check individual subject handbook entries for confirmation.

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.

Tax subjects

• Capital Gains Tax: Problems in Practice (A)
• Corporate Tax A (Shareholders, Debt and Equity) (A)
• Foundations of Tax Law (I)
• Taxation of Business and Investment Income (A)

Specialist Tax subjects

• Administrative Law in Tax Matters
• Corporate Tax B (Consolidation and Losses) (A)
• Global Digital Tax (6.25 credit points)
• Goods and Services Tax Principles (A)
• Mineral and Petroleum Tax
• Sport and Taxation
• State Taxes and Duties
• Tax and Crime
• Tax Avoidance and Planning (A)
• Tax in Practice (6.25 credit points)
• Tax of Innovation (6.25 credit points)
  
• Tax Litigation
• Tax Policy
• Tax Practice: Writing Effectively (A)
• Taxation of Major Projects
• Taxation of Mergers and Acquisitions (A)
• Taxation of Small and Medium Enterprises (A)
• Taxation of Superannuation (A)
  
• Tax of Superannuation A (6.25 credit points)
• Taxation of Trusts (A)

International and Comparative Tax subjects

• Chinese Tax Law and Policy (6.25 credit points)
• Comparative Corporate Tax (A)
• Comparative International Tax
• Comparative Tax Avoidance (A)
• Current Issues in International Tax
• Income Tax Compliance and Enforcement
• International Tax: Anti-Avoidance
• International Tax: Principles and Structure (A)
• International Taxation in the US
• International Tax in the United States (6.25 credit points)
• Special Issues in Tax Treaties
• Tax Reform and Development
• Tax Treaties (A)
• Tax Treaty Interpretation
• Transfer Pricing: Practice and Problems (A)
• UK International Tax

Subject options

Tax subjects

Specialist Tax subjects

International and Comparative Tax subjects

Last updated: 12 November 2022