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

• 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 (Online)	12.5
LAWS70024	Corporate Tax A	Semester 1 (Online) November (On Campus - Parkville)	12.5
LAWS70323	Foundations of Tax Law	February (On Campus - 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 (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 2024	12.5
LAWS70008	Corporate Tax B	August (On Campus - Parkville)	12.5
LAWS90232	Global Digital Tax	October (Online)	6.25
LAWS70031	Goods and Services Tax	September (On Campus - Parkville)	12.5
LAWS70399	Mineral and Petroleum Tax	Not available in 2024	12.5
LAWS90055	Not-for-Profits, Law and the State	Not available in 2024	12.5
LAWS70130	State Taxes and Duties	Not available in 2024	12.5
LAWS90239	Superannuation Law and Policy	November (On Campus - Parkville)	12.5
LAWS70005	Tax Avoidance and Planning	Semester 1 (On Campus - Parkville)	12.5
LAWS90233	Tax in Practice	Not available in 2024	6.25
LAWS70266	Tax Litigation	Semester 2 (On Campus - Parkville)	12.5
LAWS90236	Tax of Innovation	July (On Campus - Parkville)	6.25
LAWS90235	Tax of Superannuation A	Not available in 2024	6.25
LAWS70319	Tax Policy	April (On Campus - Parkville)	12.5
LAWS70318	Tax Practice: Writing Effectively	Not available in 2024	12.5
LAWS70331	Taxation of Mergers and Acquisitions	Not available in 2024	12.5
LAWS70049	Taxation of Small and Medium Enterprises	July (On Campus - Parkville)	12.5
LAWS70267	Taxation of Superannuation	Not available in 2024	12.5
LAWS70333	Taxation of Trusts	March (On Campus - Parkville)	12.5

International and Comparative Tax subjects

Code	Name	Study period	Credit Points
LAWS90231	Chinese Tax Law and Policy	May (On Campus - Parkville)	6.25
LAWS70009	Comparative Corporate Tax	September (On Campus - Parkville)	12.5
LAWS70353	Comparative International Tax	Not available in 2024	12.5
LAWS70410	Comparative Tax Avoidance	Not available in 2024	12.5
LAWS90216	Cryptoassets in Global Context	March (Online)	12.5
LAWS90158	Current Issues in International Tax	February (On Campus - Parkville)	12.5
LAWS90176	Income Tax Compliance and Enforcement	Not available in 2024	12.5
LAWS90234	International Tax in the United States	Not available in 2024	6.25
LAWS90017	International Tax: Advanced Topics	November (On Campus - Parkville)	12.5
LAWS70006	International Tax: Principles, Structure	May (On Campus - Parkville) October (On Campus - Parkville)	12.5
LAWS70124	International Taxation in the US	July (On Campus - Parkville)	12.5
LAWS90180	Multi-level Government	Not available in 2024	12.5
LAWS90050	Special Issues in Tax Treaties	Not available in 2024	12.5
LAWS70162	Tax Reform and Development	Not available in 2024	12.5
LAWS70146	Tax Treaties	December (On Campus - Parkville)	12.5
LAWS90132	Tax Treaties: International Perspectives	June (On Campus - Parkville)	12.5
LAWS70203	Transfer Pricing: Practice and Problems	March (Online)	12.5
LAWS90054	UK International Tax	Not available in 2024	12.5

Other subjects

Code	Name	Study period	Credit Points
LAWS90268	Climate Law, Economics and Finance	December (On Campus - Parkville)	12.5

Last updated: 21 June 2024