Graduate Diploma in Tax

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.

Course structure

Students must complete 50 credit points from the prescribed lists. All international students are required to undertake Foundations of Tax Law offered as an intensive in Semester 1 and 2. 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)
• 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
• 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)
• Taxation of Trusts (A)

International and Comparative Tax subjects

• 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
• Special Issues in Tax Treaties
• Tax Reform and Development
• Tax Treaties (A)
• Tax Treaty Interpretation
• Transfer Pricing: Practice and Problems (A)
• UK International Tax

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:
• analyse critically, 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 to demonstrate autonomy, well-developed judgement, adaptability and responsibility as a practitioner or learner in the field of tax.