Master of International Tax (192AA)

Overview

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.

Course structure

Students in the Master of International Tax must complete 100 credit points from the prescribed list. If students are required or choose to undertake Foundations of Tax Law, they should choose the remaining 87.5 credit points from the prescribed list. However, up to 25 credit points may be selected from the subjects offered in the Master of Tax or Master of Commercial Law by students enrolled in the Master of International Tax.

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 international students (students from other jurisdictions) 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 and is also recommended for all Masters students who have had little previous study or experience in tax law and wish to gain a solid grounding in the area.

Recommended international tax subjects

All international students are also recommended to undertake the subject International Tax: Principles and Structure.

Planning an International Tax course

The Director of Studies will provide dedicated course planning for all international students undertaking the Master of International Tax, to help create the ideal international tax course for your needs.

Study Abroad at Oxford

Students enrolled in the Master of International Tax also have the opportunity to study abroad at the University of Oxford. Learn more

Tax Practitioner's 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.

• 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
• Global Digital Tax (6.25 credit points)
• Foundations of Tax Law (I)
• International Legal Internship
• 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 of Innovation (6.25 credit points)
• Tax Policy
• Tax Reform and Development
• Tax Treaties (A)
• Trade and Tax Policy
• Transfer Pricing: Practice and Problems (A)
• UK International Tax

Subject options

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: 10 February 2024