Taxation
Units of study
| Unit of study | Credit points | A: Assumed knowledge P: Prerequisites C: Corequisites N: Prohibition | Session |
|---|---|---|---|
Master of Taxation |
|||
| Candidates must complete 48 credit points of units of study from the elective units of study. | |||
2011 Units of study |
|||
| LAWS6870 Australian Import/Export Laws This unit of study is not available in2011 |
6 |
This unit replaced Advanced Customs Law |
Semester 2 |
| LAWS6209 Australian International Taxation |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6128 or LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
Semester 1 |
| LAWS6936 Carbon Trading, Derivatives and Taxation |
6 | S2 Late IntB |
|
| LAWS6091 Chinese International Taxation |
6 | S2 Intensive |
|
| LAWS6153 Comparative Corporate Taxation |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6128 or LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
S2 Late IntB |
| LAWS6170 Comparative Income Taxation |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6128 or LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
S2 Late IntA |
| LAWS6128 Comparative International Taxation |
6 |
compulsory for MIntTax students |
S1 Late IntA |
| LAWS6814 Comparative Value Added Tax |
6 | S1 Late IntB |
|
| LAWS6030 Corporate Taxation |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. Note: Department permission required for enrolmentin the following sessions:Semester 1a, |
Semester 1 Semester 1a |
| LAWS6945 Doing Business in Emerging Markets |
6 | S1 Late IntC |
|
| LAWS6214 Goods and Services Tax Principles |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6814 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. It is not possible to cover all aspects of GST in one unit. Students seeking a complete picture of Australia's GST should also undertake LAWS6828 Advanced Goods & Services Tax. |
Int Sept |
| LAWS6891 GST - International Issues |
6 | A This unit complements and further develops the understanding of international issues relating to GST, developed in either LAWS6214 or LAWS6814 P LAWS6214 or LAWS6814 |
S2 Late IntB |
Independent Research Project |
|||
| This unit is available as a one semester unit of study worth 6 or 12 credit points, or as a full year unit of study worth 12 credit points. No more than 12 credit points of the Independent Research Project may be credited towards the requirements for the master's degree. | |||
| LAWS6147 Independent Research Project |
6 |
Note: Department permission required for enrolment Closing date 30 September (Semester 1) and 30 April (Semester 2) |
Semester 1 Semester 2 |
| LAWS6182 Independent Research Project A |
6 | C LAWS6183 Note: Department permission required for enrolment Closing date 30 September (Semester 1) and 30 April (Semester 2). Students must complete both LAWS6182 and LAWS6183 within one or two semesters. |
Semester 1 Semester 2 |
| LAWS6183 Independent Research Project B |
6 | C LAWS6182 Note: Department permission required for enrolment Closing date 30 September (Semester 1) and 30 April (Semester 2). Students must complete both LAWS6182 and LAWS6183 within one or two semesters. |
Semester 1 Semester 2 |
| LAWS6037 International Import/Export Laws |
6 |
This unit replaced LAWS6037 Customs Law |
Semester 1 |
| LAWS6825 Introduction to Australian Business Tax |
6 | N LAWS3412, LAWS3409 or undergraduate/postgraduate Australian income tax unit completed during the past 5 years Note: Department permission required for enrolmentin the following sessions:Semester 1a,,Semester 1b,,Semester 2a,,Semester 2b, The unit replaced LAWS6825 The Impact of Tax on Business Structures & Operations |
S1 Intensive Semester 1a Semester 1b Semester 2 Semester 2a Semester 2b |
| LAWS6953 Law of Asset Protection |
6 | Int Sept |
|
| LAWS6112 Law of Tax Administration |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6128 or LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. This unit replaced LAWS6112 Tax Administration |
S2 Late IntA |
| LAWS6257 Public Policy |
6 | N LAWS6139, LAWS6042, LAWS6113 compulsory for MALP students |
Int Sept |
| LAWS6965 Tax Avoidance and Anti-Avoidance |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
S1 Late IntC |
| LAWS6107 Tax Litigation |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
Semester 1 |
| LAWS6177 Tax Treaties |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6128 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
S1 Late IntB |
| LAWS6946 Tax Treaties Special Issues |
6 |
Note: Department permission required for enrolmentin the following sessions:S1 Late Int, |
S1 Late Int S2 Late IntB |
| LAWS6840 Tax of Business and Investment Income A |
6 | N LAWS6190 Note: Department permission required for enrolmentin the following sessions:Semester 1, |
S1 Intensive Semester 1 |
| LAWS6841 Tax of Business and Investment Income B |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. N LAWS6150 Note: Department permission required for enrolmentin the following sessions:Semester 1,,Semester 2a, |
Semester 1 Semester 2 Semester 2a |
| LAWS6129 Tax of CFCs, FIFs and Transferor Trusts |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6128 or LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
S2 Late IntB Semester 1 |
| LAWS6125 Taxation of Corporate Finance |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. This unit replaced LAWS6125 Taxation of Financial Transactions |
S1 Late IntB |
| LAWS6244 Taxation of Corporate Groups |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6030 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
S2 Intensive |
| LAWS6906 Taxation of Financial Products |
6 |
This unit replaced LAWS6906 Comparative Taxation of Financial Transactions. |
S2 Intensive |
| LAWS6892 Taxation of Mergers and Acquisitions |
6 | C LAWS6030 |
Semester 2 |
| LAWS6118 Taxation of Partnerships and Trusts |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
S1 Late IntC |
| LAWS6926 The Business of Tax Administration |
6 | S1 Late IntB |
|
| LAWS6123 Transfer Pricing in International Tax |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6128 or LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
Int Sept |
| LAWS6109 UK International Taxation |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6128 or LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
S1 Late Int |
| Unit of study | Credit points | A: Assumed knowledge P: Prerequisites C: Corequisites N: Prohibition | Session |
|---|---|---|---|
Graduate Diploma in Taxation |
|||
| Candidates must complete 24 credit points of units of study. | |||
2011 Units of Study |
|||
| LAWS6209 Australian International Taxation |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6128 or LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
Semester 1 |
| LAWS6936 Carbon Trading, Derivatives and Taxation |
6 | S2 Late IntB |
|
| LAWS6091 Chinese International Taxation |
6 | S2 Intensive |
|
| LAWS6153 Comparative Corporate Taxation |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6128 or LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
S2 Late IntB |
| LAWS6170 Comparative Income Taxation |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6128 or LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
S2 Late IntA |
| LAWS6128 Comparative International Taxation |
6 |
compulsory for MIntTax students |
S1 Late IntA |
| LAWS6814 Comparative Value Added Tax |
6 | S1 Late IntB |
|
| LAWS6030 Corporate Taxation |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. Note: Department permission required for enrolmentin the following sessions:Semester 1a, |
Semester 1 Semester 1a |
| LAWS6945 Doing Business in Emerging Markets |
6 | S1 Late IntC |
|
| LAWS6214 Goods and Services Tax Principles |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6814 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. It is not possible to cover all aspects of GST in one unit. Students seeking a complete picture of Australia's GST should also undertake LAWS6828 Advanced Goods & Services Tax. |
Int Sept |
| LAWS6891 GST - International Issues |
6 | A This unit complements and further develops the understanding of international issues relating to GST, developed in either LAWS6214 or LAWS6814 P LAWS6214 or LAWS6814 |
S2 Late IntB |
| LAWS6037 International Import/Export Laws |
6 |
This unit replaced LAWS6037 Customs Law |
Semester 1 |
| LAWS6825 Introduction to Australian Business Tax |
6 | N LAWS3412, LAWS3409 or undergraduate/postgraduate Australian income tax unit completed during the past 5 years Note: Department permission required for enrolmentin the following sessions:Semester 1a,,Semester 1b,,Semester 2a,,Semester 2b, The unit replaced LAWS6825 The Impact of Tax on Business Structures & Operations |
S1 Intensive Semester 1a Semester 1b Semester 2 Semester 2a Semester 2b |
| LAWS6953 Law of Asset Protection |
6 | Int Sept |
|
| LAWS6112 Law of Tax Administration |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6128 or LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. This unit replaced LAWS6112 Tax Administration |
S2 Late IntA |
| LAWS6257 Public Policy |
6 | N LAWS6139, LAWS6042, LAWS6113 compulsory for MALP students |
Int Sept |
| LAWS6965 Tax Avoidance and Anti-Avoidance |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
S1 Late IntC |
| LAWS6107 Tax Litigation |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
Semester 1 |
| LAWS6177 Tax Treaties |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6128 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
S1 Late IntB |
| LAWS6946 Tax Treaties Special Issues |
6 |
Note: Department permission required for enrolmentin the following sessions:S1 Late Int, |
S1 Late Int S2 Late IntB |
| LAWS6840 Tax of Business and Investment Income A |
6 | N LAWS6190 Note: Department permission required for enrolmentin the following sessions:Semester 1, |
S1 Intensive Semester 1 |
| LAWS6841 Tax of Business and Investment Income B |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. N LAWS6150 Note: Department permission required for enrolmentin the following sessions:Semester 1,,Semester 2a, |
Semester 1 Semester 2 Semester 2a |
| LAWS6129 Tax of CFCs, FIFs and Transferor Trusts |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6128 or LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
S2 Late IntB Semester 1 |
| LAWS6125 Taxation of Corporate Finance |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. This unit replaced LAWS6125 Taxation of Financial Transactions |
S1 Late IntB |
| LAWS6244 Taxation of Corporate Groups |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6030 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
S2 Intensive |
| LAWS6906 Taxation of Financial Products |
6 |
This unit replaced LAWS6906 Comparative Taxation of Financial Transactions. |
S2 Intensive |
| LAWS6892 Taxation of Mergers and Acquisitions |
6 | C LAWS6030 |
Semester 2 |
| LAWS6118 Taxation of Partnerships and Trusts |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
S1 Late IntC |
| LAWS6926 The Business of Tax Administration |
6 | S1 Late IntB |
|
| LAWS6123 Transfer Pricing in International Tax |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6128 or LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
Int Sept |
| LAWS6109 UK International Taxation |
6 | A Students who are not working in the tax area and have not taken an undergraduate/postgraduate income tax unit in Australia in the past five years must undertake LAWS6128 or LAWS6825 before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator. |
S1 Late Int |
Course rules
Master of Taxation
These resolutions must be read in conjunction with applicable University By-laws, Rules and policies including (but not limited to) the University of Sydney (Coursework) Rule 2000 (the 'Coursework Rule'), the Resolutions of the Faculty, the University of Sydney (Student Appeals against Academic Decisions) Rule 2006 (as amended) and the Academic Board policies on Academic Dishonesty and Plagiarism.
Course resolutions
1 Course codes
|
Code |
Course title |
|---|---|
|
JF005 |
Graduate Diploma in Taxation |
|
JC005 |
Master of Taxation |
2 Attendance pattern
0.
The attendance pattern for these courses is full-time or part-time according to candidate choice.
3 Master's type
0.
The master's degree in these resolutions is a professional master's degree, as defined by the Coursework Rule.
4 Embedded courses in this sequence
(2)
Provided that candidates satisfy the admission requirements for each stage, a candidate may progress to the award of either of the courses in this sequence. Only the longer award completed will be conferred.
5 Admission to candidature
(1)
Available places will be offered to qualified applicants based on merit, according to the following admissions criteria.
(a)
a bachelor's degree from the University of Sydney in commerce, economics, government, law or public administration, or an equivalent qualification; or
(b)
a bachelor's degree from the University of Sydney, or an equivalent qualification; and the applicant provides evidence of professional experience or of a period of service (normally of several years in duration) which in the opinion of the Dean adequately prepares the applicant to undertake the course of study.
(a)
a bachelor's degree with a minimum credit average from the University of Sydney in commerce, economics, government, law or public administration, or an equivalent qualification; or
(b)
a bachelor's degree from the University of Sydney, or an equivalent qualification; and the applicant provides evidence of professional experience or of a period of service (normally of several years in duration) which in the opinion of the Dean adequately prepares the applicant to undertake the course of study; or
(c)
completion of the requirements of the Graduate Diploma in Taxation with a minimum credit average, or an equivalent qualification.
6 Requirements for award
(1)
The units of study that may be taken for the Graduate Diploma in Taxation are set out in the table of units of study for the Graduate Diploma in Taxation. To qualify for the award of the Graduate Diploma in Taxation, a candidate must complete 24 credit points.
(2)
The units of study that may be taken for the course are set out in the table of units of study for the Master of Taxation. To qualify for the award of the Master of Taxation, a candidate must complete 48 credit points.
7 Course transfer
0.
A candidate for the master's degree may elect to discontinue study and graduate with the shorter award from this embedded sequence, with the approval of the Dean, and provided the requirements of the shorter award have been met.
8 Transitional provisions
(2)
Students who commenced prior to 1 January 2011 will complete the requirements in accordance with the resolutions in force at the time of their commencement, provided that requirements are completed by 1 January 2016. The Faculty may specify a later date for completion or specify alternative requirements for completion of candidatures that extend beyond this time.