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

• Corporate Tax B (Consolidation and Losses) (A)
• Goods and Services Tax Principles (A)
• Tax Avoidance and Planning (A)
• Tax Practice: Writing Effectively (A)
• Taxation of Mergers and Acquisitions (A)
• Taxation of Small and Medium Enterprises (A)
• Taxation of Superannuation (A)
• Taxation of Trusts (A)

International and Comparative Tax subjects

• Comparative Corporate Tax (A)
• Comparative Tax Avoidance (A)
• International Tax: Principles and Structure (A)
• Tax Treaties (A)
• Transfer Pricing: Practice and Problems (A)

Subject options

Tax subjects

Specialist Tax subjects

International and Comparative Tax subjects

Further subjects related to course

Last updated: 7 November 2024