Graduate Diploma in International Tax

Melbourne Law School’s specialisation in international tax enables tax professionals, academics and government officials from Australia or other countries to study international and comparative tax law and policy in a global context, working side by side with colleagues from Australia and many other countries.The international tax program is a globally recognised specialist tax qualification equipping graduates for the practice of taxation law in a rapidly changing economic world.

The program is designed for those building a career in tax law, whether from Australia or overseas, in which international taxation will play a key role.Students have a substantial selection of international and comparative tax subjects, combined with a choice from the range of subjects in the Law School’s broader core and specialist tax and commercial law programs.

All subjects are taught by leading international or Australian academic and professional experts with stellar reputations in the field of international tax.

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, offered as a semester-length subject in Semester 2.

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.

• 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)
• International Tax: Anti-Avoidance
• International Tax: Principles and Structure (A)
• International Taxation in the US
• Special Issues in Tax Treaties
• Tax Policy
• Tax Treaties (A)
• Tax Treaty Interpretation
• Transfer Pricing: Practice and Problems (A)
• UK International Tax

Entry requirements

1. In order to be considered for entry, applicants must have completed:

• 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) 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.

Meeting these requirements does not guarantee selection.

2. In ranking applications, the Selection Committee will consider:

• prior academic performance; and if necessary
• 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.

Intended learning outcomes

Graduates of the Graduate Diploma in International Tax will:

• Have advanced knowledge within a systematic and coherent body of knowledge relating to the field of international tax, including the acquisition and application of knowledge and skills in relation to:
• complex technical issues of international tax law, using practical case studies and discussion problems
• current developments in international tax practice and influential international trends, including in the Asia Pacific region and globally
• the changing knowledge base in international taxation
• 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 international tax
• Apply knowledge and skills to demonstrate autonomy, well-developed judgement, adaptability and responsibility as a practitioner or learner in the field of international tax.