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

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.

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.

• 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
• Tax Reform and Development
• Foundations of Tax Law (I)
• Global Digital Tax (6.25 credit points)
• 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 Treaties (A)
• Tax Treaty Interpretation
• Transfer Pricing: Practice and Problems (A)
• UK International Tax

Subject options

Last updated: 21 June 2024