Master of Tax (742AB)
Masters (Coursework)Year: 2022 Delivered: On Campus (Parkville)
About this course
Contact
Melbourne Law School
Currently enrolled students:
Future students:
Coordinator
Miranda Stewart
Overview
Award title | Master of Tax |
---|---|
Year & campus | 2022 — Parkville |
CRICOS code | 075002M |
Fees information | Subject EFTSL, level, discipline and census date |
Study level & type | Graduate Coursework |
AQF level | 9 |
Credit points | 100 credit points |
Duration | 12 months full-time or 42 months part-time |
Melbourne Law School’s specialisation in tax is a globally recognised advanced tax law degree. The program provides a valuable enhancement to the careers of lawyers, accountants and other professionals working as tax advisers in business or government.
The extensive and diverse tax subject selection allows students to gain an advanced understanding of tax law, policy and administration across core, specialist and international tax areas. All subjects are taught by leading Australian and international academic and professional experts, and emphasis is placed on international and comparative trends and current developments in tax practice. Practical case studies allow in-depth analysis of tax law to equip students with detailed tax law knowledge, its underlying principles and practical application, generating a real advantage in this competitive professional area.
Links to further information
Entry requirements
1. In order to be considered for entry, applicants must have completed:
• a degree in law (LLB, JD or equivalent) leading to admission to practice, at honours standard, or equivalent; or
• a degree in law (LLB, JD or equivalent) leading to admission to practice, or equivalent, and two years of documented relevant professional experience; or
• an undergraduate degree in a relevant discipline; and two years of documented relevant professional experience; or
• an undergraduate degree in a relevant discipline; and successful completion of four subjects in a cognate graduate diploma; and one year of documented relevant professional experience.
Meeting these requirements does not guarantee selection.
2. In ranking applications, the Selection Committee will consider:
• prior academic performance; and
• the professional experience
3. The Selection Committee may seek further information to clarify any aspect of an application in accordance with the Academic Board rules on the use of selection instruments.
4. Applicants are required to satisfy the university’s English language requirements for graduate courses. For those applicants seeking to meet these requirements by one of the standard tests approved by the Academic Board, performance band 6.5 is required.
Inherent requirements (core participation requirements)
The Melbourne Law Masters welcomes applications from students with disabilities. The inherent academic requirements for study in the Melbourne Law Masters are:
- The ability to attend a minimum of 75% of classes and actively engage in the analysis and critique of complex materials and debate;
- The ability to read, analyse and comprehend complex written legal materials and complex interdisciplinary materials;
- The ability to clearly and independently communicate in writing a knowledge and application of legal principles and interdisciplinary materials and to critically evaluate these;
- The ability to clearly and independently communicate orally a knowledge and application of legal principles and interdisciplinary materials and critically evaluate these;
- The ability to work independently and as a part of a group;
- The ability to present orally and in writing legal analysis to a professional standard.
Students who feel their disability will inhibit them from meeting these inherent academic requirements are encouraged to contact Student Equity and Disability Support.
Intended learning outcomes
Graduates of the Master of Tax will:
Have an advanced and integrated understanding of the complex body of knowledge in the field of taxation law, including:
- the theories and policies that underpin and influence the operation of taxation law
- the operation of institutions that develop, administer and determine the application of taxation law (Treasury, the ATO and the courts)
- current developments in tax practice at the national and international level
- influential international trends in taxation law such as those proposed by the OECD
- current debates on proposed reform of taxation law
Have expert, specialised cognitive and technical skills that equip them to independently:
- analyse, critically reflect on and synthesise complex information, concepts and theories in the field of taxation law
- research and apply such information, concepts and theories to the relevant body of knowledge and practice
- interpret and transmit their knowledge, skills and ideas to specialist and non-specialist audiences
Apply their knowledge and skills to demonstrate:
- autonomy
- expert judgment
- adaptability
- responsibility as a practitioner and learner in the field of taxation law.
Graduate attributes
- Advanced understanding of the changing knowledge base in the relevant area(s) of law
The specialist focus of the Melbourne Law Masters, the constant review and renewal of subjects and courses to ensure coverage of recent developments, the range and expertise of instructors from Australia and around the world, and regular advice from MLM advisory boards combine to ensure that courses and subjects reflect emerging knowledge and ideas. - Ability to investigate, evaluate, synthesise and apply existing knowledge in the relevant area(s) with creativity and initiative
Small classes, a discussion-based environment and the emphasis on quality teaching and learning create an environment in which knowledge is exchanged, critically examined and adapted to current circumstances. - Well-developed problem solving abilities, characterised by flexibility of approach
Most subjects approach knowledge by reference to various issues or problems. Students are required to critically analyse problems and identify and develop a range of appropriate solutions through class discussion, individual study and assessment tasks. - Advanced competencies in legal research and analysis
Class preparation and class discussions are designed to enhance these skills, which are tested in all forms of assessment. All graduates of an LLM will have demonstrated, through subject assessment, the ability to use their research skills to plan, develop and execute substantial research-based project(s) and/or piece(s) of scholarship. - Capacity to effectively communicate complex legal ideas and theories, orally and in writing, to a variety of audiences
Classroom discussion and formal presentations provide an opportunity to hone oral communication skills, and written assessment tasks are graded in part on written communication skills. - Appreciation of the design, conduct and reporting of original research
Research papers and other research tasks are expected to attain a degree of creativity, originality and discovery that befits a postgraduate program of the highest quality, and students are encouraged and assisted to publish original work of a high standard in refereed journals. - Capacity to manage competing demands on time and ability to work with a high level of autonomy and accountability
The demanding nature of graduate study requires effective time-management skills from all students and an ability to work independently and be accountable for commitment to study and output, as demonstrated through class attendance, engagement and assessment. The rigour of our programs, whether undertaken part-time or full-time, ensures that all successful graduates have enhanced time-management skills and the ability to work with relative autonomy. - Profound respect for truth and intellectual integrity, including the ethics of scholarship
Some subjects have a substantive ethical component. All instructors have a respect for intellectual integrity and are skilled scholars or practitioners in their own right. - Appreciation of the way in which knowledge provides a foundation for leadership
Instructors in the Melbourne Law Masters are leaders in their fields, and many subjects involve visiting academics, exposing students to a wider array of leaders in a range of legal fields. The Law School is committed to the significance of knowledge, which informs all regular programs and a wide range of additional activities. - Capacity to value and participate in teamwork
Small class sizes and an intensive teaching format are valuable in encouraging group dynamics and teamwork. - Understanding of the significance and value of knowledge to the wider community
Law and legal knowledge are a community resource. In some subjects, this perspective is covered explicitly by the syllabus and the manner in which issues are treated in class. In addition, our diverse student body ensures that a range of perspectives on the way law impacts on the community are identified and analysed. - Capacity to engage with issues in contemporary society
Our programs focus on the most up-to-date legal knowledge, analysing current issues and problems through the curriculum design, classroom discussion and assessment tasks. International students are also invited to participate in extracurricular activities to aid understanding of Australian law and legal institutions. - Advanced working skills in the use of new technology
The most advanced IT infrastructure is available to Melbourne Law Masters students in the Law Library, the Moot Court Room, classroom settings and for private study.
Course structure
Students must complete 100 credit points in total. 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.
Students must complete at least 75 credit points from the prescribed lists and may select up to 25 credit points from the subjects offered in the Master of Commercial Law.
Note: Most subjects in the MLM program are 12.5 credit points each. Check individual subject handbook entries for confirmation.
Study Abroad at Oxford
Students enrolled in the Master of Tax also have the opportunity to study abroad at the University of Oxford. Learn more
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)
- Goods and Services Tax Principles (A)
- Global Digital Tax (6.25 credit points)
- Mineral and Petroleum Tax
- Not-for-Profits, Law and the State
- Sport and Taxation
- State Taxes and Duties
- Tax and Crime
- Tax Avoidance and Planning (A)
- Tax Litigation
- Tax Policy
- Tax Practice: Writing Effectively (A)
- Tax in Practice (6.25 credit points)
- Tax of Innovation (6.25 credit points)
- 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
Code | Name | Study period | Credit Points |
---|---|---|---|
LAWS70081 | Capital Gains Tax: Problems in Practice |
March (Online)
August (On Campus - Parkville)
|
12.5 |
LAWS70024 | Corporate Tax A |
Semester 1 (On Campus - Parkville)
November (On Campus - Parkville)
|
12.5 |
LAWS70323 | Foundations of Tax Law | March (Dual-Delivery - Parkville) |
12.5 |
LAWS70002 | Tax of Business and Investment Income |
Semester 1 (Extended) (Dual-Delivery - Parkville)
October (Dual-Delivery - Parkville)
|
12.5 |
LAWS90130 | Tax Administration | Not available in 2022 | 12.5 |
Specialist Tax subjects
Code | Name | Study period | Credit Points |
---|---|---|---|
LAWS70191 | Charity and Not-for-Profit Law | No longer available | |
LAWS90055 | Not-for-Profits, Law and the State | Not available in 2022 | 12.5 |
LAWS70008 | Corporate Tax B | August (On Campus - Parkville) |
12.5 |
LAWS70031 | Goods and Services Tax | May (Dual-Delivery - Parkville) |
12.5 |
LAWS70399 | Mineral and Petroleum Tax | Not available in 2022 | 12.5 |
LAWS70332 | Sport and Taxation | Not available in 2022 | 12.5 |
LAWS70130 | State Taxes and Duties | Not available in 2022 | 12.5 |
LAWS90030 | Tax and Crime | Not available in 2022 | 12.5 |
LAWS70005 | Tax Avoidance and Planning | Not available in 2022 | 12.5 |
LAWS70440 | Tax Law Research | No longer available | |
LAWS70266 | Tax Litigation | Semester 2 (On Campus - Parkville) |
12.5 |
LAWS70319 | Tax Policy | May (Online) |
12.5 |
LAWS70318 | Tax Practice: Writing Effectively | Not available in 2022 | 12.5 |
LAWS90031 | Taxation of Major Projects | Not available in 2022 | 12.5 |
LAWS70331 | Taxation of Mergers and Acquisitions | Not available in 2022 | 12.5 |
LAWS70049 | Taxation of Small and Medium Enterprises | Not available in 2022 | 12.5 |
LAWS70267 | Taxation of Superannuation | Not available in 2022 | 12.5 |
LAWS70333 | Taxation of Trusts | Semester 2 (Extended) (On Campus - Parkville) |
12.5 |
LAWS90131 | Tax and Innovation | Not available in 2022 | 12.5 |
LAWS90159 | Tax in Practice | Not available in 2022 | 12.5 |
LAWS90232 | Global Digital Tax | October (Online) |
6.25 |
LAWS90233 | Tax in Practice | May (Online) |
6.25 |
LAWS90236 | Tax of Innovation | September (Online) |
6.25 |
LAWS90235 | Tax of Superannuation A | March (Online) |
6.25 |
LAWS90239 | Superannuation Law and Regulation | August (Online) |
12.5 |
LAWS90167 | Administrative Law in Tax Matters | June (On Campus - Parkville) |
12.5 |
International and Comparative Tax subjects
Code | Name | Study period | Credit Points |
---|---|---|---|
LAWS70009 | Comparative Corporate Tax | Not available in 2022 | 12.5 |
LAWS70353 | Comparative International Tax | December (Online) |
12.5 |
LAWS70410 | Comparative Tax Avoidance | Not available in 2022 | 12.5 |
LAWS70162 | Tax Reform and Development | Not available in 2022 | 12.5 |
LAWS90017 | International Tax: Anti-avoidance | November (Online) |
12.5 |
LAWS70006 | International Tax: Principles, Structure | April (Dual-Delivery - Parkville) |
12.5 |
LAWS70124 | International Taxation in the US | Not available in 2022 | 12.5 |
LAWS90050 | Special Issues in Tax Treaties | Not available in 2022 | 12.5 |
LAWS70146 | Tax Treaties | November (Online) |
12.5 |
LAWS70465 | Trade and Tax Policy | No longer available | |
LAWS70203 | Transfer Pricing: Practice and Problems | September (Online) |
12.5 |
LAWS90054 | UK International Tax | Not available in 2022 | 12.5 |
LAWS90132 | Tax Treaty Interpretation | Not available in 2022 | 12.5 |
LAWS90158 | Current Issues in International Tax | Not available in 2022 | 12.5 |
LAWS90231 | Chinese Tax Law and Policy | June (Online) |
6.25 |
LAWS90234 | International Tax in the United States | July (Online) |
6.25 |
LAWS90176 | Income Tax Compliance and Enforcement | Not available in 2022 | 12.5 |
Further study
A student who completes a masters degree in the Melbourne Law Masters is eligible to apply for entry to the PhD program.
Last updated: 12 November 2022