Graduate Diploma in Tax (187AA)
Graduate DiplomaYear: 2023 Delivered: On Campus (Parkville)
About this course
Coordinator
Miranda Stewart
Contact
Melbourne Law School
Currently enrolled students:
Future students:
Overview
Award title | Graduate Diploma in Tax |
---|---|
Year & campus | 2023 — Parkville |
CRICOS code | 075324D |
Fees information | Subject EFTSL, level, discipline and census date |
Study level & type | Graduate Coursework |
AQF level | 8 |
Credit points | 50 credit points |
Duration | 6 months full-time or 12 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
law.unimelb.edu.au
Entry requirements
- A degree in Law (LLB, JD or equivalent) at honours standard or equivalent leading to admission to legal practice;
or - A degree in Law (LLB, JD or equivalent) leading to admission to legal practice and at least one year of documented, relevant professional experience;
or - An undergraduate degree in a relevant discipline and at least one year of documented, relevant professional work experience.
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.
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 Graduate Diploma in Tax will:
Have advanced knowledge within a systematic and coherent body of knowledge relating to the field of tax, including the acquisition and application of knowledge and skills in relation to:
- complex technical issues of tax law, using practical case studies and discussion problems
- current developments in tax practice and influential international trends
- the constantly changing knowledge base in taxation
- the theoretical framework for taxation the policies embodied in Australia's tax legislation, as well as the technical detail of the tax rules
Have advanced cognitive, technical and communication skills that enable them to:
- evaluate and convey information; and generate ideas and solutions to complex problems from both theoretical and practical perspectives in the subjects studied in the field of tax
Apply knowledge and skills, as a practitioner or learner in the field of tax, to demonstrate:
- autonomy, well-developed judgement, adaptability and responsibility as a practitioner or learner in the field of tax.
Graduate attributes
- Advanced understanding of the changing knowledge base in the relevant area of law
The specialist focus of the Melbourne Law Masters, the constant review and renewal of subjects and courses, the range and expertise of instructors from Australia and around the world, and regular advice from our advisory boards combine to ensure that courses and subjects reflect emerging knowledge and ideas - Ability to evaluate and synthesise existing knowledge in the area
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 encouraged 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. - Capacity to communicate, orally and in writing
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 originality and discovery that befits a quality postgraduate program, and students are encouraged and assisted to publish work of a high standard in refereed journals. - Capacity to manage competing demands on time
The demanding nature of graduate study requires effective time-management skills from all students. The rigour of our programs, whether undertaken part-time or full-time, ensures that all successful graduates have enhanced time-management skills. - 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 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
Code | Name | Study period | Credit Points |
---|---|---|---|
LAWS70081 | Capital Gains Tax: Problems in Practice |
April (On Campus - Parkville)
Semester 2 (Dual-Delivery - Parkville)
|
12.5 |
LAWS70024 | Corporate Tax A |
Semester 1 (Extended) (Dual-Delivery - Parkville)
November (On Campus - Parkville)
|
12.5 |
LAWS70323 | Foundations of Tax Law |
March (Dual-Delivery - Parkville)
July (On Campus - Parkville)
|
12.5 |
LAWS90130 | Tax Administration | December (On Campus - Parkville) |
12.5 |
LAWS70002 | Tax of Business and Investment Income |
Semester 1 (Extended) (On Campus - Parkville)
August (Dual-Delivery - Parkville)
|
12.5 |
Specialist Tax subjects
Code | Name | Study period | Credit Points |
---|---|---|---|
LAWS90167 | Administrative Law in Tax Matters | Not available in 2023 | 12.5 |
LAWS70008 | Corporate Tax B | Not available in 2023 | 12.5 |
LAWS90232 | Global Digital Tax | September (Dual-Delivery - Parkville) |
6.25 |
LAWS70031 | Goods and Services Tax | May (On Campus - Parkville) |
12.5 |
LAWS70399 | Mineral and Petroleum Tax | Not available in 2023 | 12.5 |
LAWS90055 | Not-for-Profits, Law and the State | Not available in 2023 | 12.5 |
LAWS70332 | Sport and Taxation | Not available in 2023 | 12.5 |
LAWS70130 | State Taxes and Duties | October (On Campus - Parkville) |
12.5 |
LAWS90239 | Superannuation Law and Policy | July (On Campus - Parkville) |
12.5 |
LAWS70005 | Tax Avoidance and Planning | Semester 1 (On Campus - Parkville) |
12.5 |
LAWS90233 | Tax in Practice | May (Dual-Delivery - Parkville) |
6.25 |
LAWS70266 | Tax Litigation | Not available in 2023 | 12.5 |
LAWS90236 | Tax of Innovation | June (Dual-Delivery - Parkville) |
6.25 |
LAWS90235 | Tax of Superannuation A | April (Dual-Delivery - Parkville) |
6.25 |
LAWS70319 | Tax Policy | June (On Campus - Parkville) |
12.5 |
LAWS70318 | Tax Practice: Writing Effectively | Not available in 2023 | 12.5 |
LAWS70331 | Taxation of Mergers and Acquisitions | August (On Campus - Parkville) |
12.5 |
LAWS70049 | Taxation of Small and Medium Enterprises | March (On Campus - Parkville) |
12.5 |
LAWS70267 | Taxation of Superannuation | Not available in 2023 | 12.5 |
LAWS70333 | Taxation of Trusts | Not available in 2023 | 12.5 |
International and Comparative Tax subjects
Code | Name | Study period | Credit Points |
---|---|---|---|
LAWS90231 | Chinese Tax Law and Policy | Not available in 2023 | 6.25 |
LAWS70009 | Comparative Corporate Tax | September (On Campus - Parkville) |
12.5 |
LAWS70353 | Comparative International Tax | Not available in 2023 | 12.5 |
LAWS70410 | Comparative Tax Avoidance | Not available in 2023 | 12.5 |
LAWS90216 | Cryptoassets in Global Context | June (Online) |
12.5 |
LAWS90158 | Current Issues in International Tax | Not available in 2023 | 12.5 |
LAWS90176 | Income Tax Compliance and Enforcement | Not available in 2023 | 12.5 |
LAWS90234 | International Tax in the United States | Not available in 2023 | 6.25 |
LAWS90017 | International Tax: Anti-avoidance | November (On Campus - Parkville) |
12.5 |
LAWS70006 | International Tax: Principles, Structure |
Semester 1 (Dual-Delivery - Parkville)
August (On Campus - Parkville)
|
12.5 |
LAWS70124 | International Taxation in the US | Not available in 2023 | 12.5 |
LAWS90180 | Multi-level Government | Not available in 2023 | 12.5 |
LAWS90050 | Special Issues in Tax Treaties | Not available in 2023 | 12.5 |
LAWS70162 | Tax Reform and Development | Not available in 2023 | 12.5 |
LAWS70146 | Tax Treaties | November (Online) |
12.5 |
LAWS90132 | Tax Treaty Interpretation | Not available in 2023 | 12.5 |
LAWS70203 | Transfer Pricing: Practice and Problems | Semester 1 (Extended) (Online) |
12.5 |
LAWS90054 | UK International Tax | Not available in 2023 | 12.5 |
Other subjects
Code | Name | Study period | Credit Points |
---|---|---|---|
LAWS90268 | Climate Law, Economics, and Finance | December (On Campus - Parkville) |
12.5 |
Last updated: 10 November 2023