University of Sydney Handbooks - 2012 Archive

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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.

2012 Units of study

LAWS6209
Australian International Taxation
6      Semester 1
LAWS6169
Capital Gains Tax
6      Int Sept
LAWS6936
Carbon Trading, Derivatives and Taxation
6      Int Sept
LAWS6091
Chinese International Taxation
6      Int March
LAWS6153
Comparative Corporate Taxation
6      Int April
LAWS6170
Comparative Income Taxation
6      Int August
LAWS6128
Comparative International Taxation
6      Int April
LAWS6814
Comparative Value Added Tax
6      Int June
LAWS6030
Corporate Taxation
6   
Note: Department permission required for enrolmentin the following sessions:Semester 1,,Semester 1a,

Int March
Semester 1
Semester 1a
LAWS6984
Economics of Tax Policy
6      Int October
LAWS6214
Goods and Services Tax Principles A
6    A A basic understanding of taxation law
Int May
LAWS6828
Goods and Services Tax Principles B
6    A LAWS6214 GST Principles A. With permission of the Tax Program Coordinator, students with a good working knowledge of GST or VAT from previous study or practical experience may be permitted to enrol.
Semester 2
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      Semester 1
LAWS6825
Introduction to Australian Business Tax
6   
Note: Department permission required for enrolmentin the following sessions:Semester 1a,,Semester 1b,,Semester 2a,,Semester 2b,

Int August
Int March
Semester 1a
Semester 1b
Semester 2a
Semester 2b
LAWS6953
Law of Asset Protection
6      Int Sept
LAWS6112
Law of Tax Administration
6      Int October
LAWS6257
Public Policy
6    N LAWS6139, LAWS6042, LAWS6113


Compulsory for MALP students.
Int Sept
LAWS6965
Tax Avoidance and Anti-Avoidance
6      Int May
LAWS6107
Tax Litigation
6      Semester 1
LAWS6840
Tax of Business and Investment Income A
6   
Note: Department permission required for enrolmentin the following sessions:Semester 1,,Semester 1a,

Int May
Semester 1
Semester 1a
LAWS6841
Tax of Business and Investment Income B
6   
Note: Department permission required for enrolmentin the following sessions:Int August,,Semester 2a,

Int August
Semester 2
Semester 2a
LAWS6129
Tax of CFCs, FIFs and Transferor Trusts
6      Semester 2
LAWS6177
Tax Treaties
6      Int May
LAWS6946
Tax Treaties Special Issues
6   
Note: Department permission required for enrolmentin the following sessions:Int June,

Int June
Int October
LAWS6125
Taxation of Corporate Finance
6      Semester 1
LAWS6244
Taxation of Corporate Groups
6      Semester 2
LAWS6906
Taxation of Financial Products
6      Int August
LAWS6118
Taxation of Partnerships and Trusts
6      Int Sept
LAWS6926
The Business of Tax Administration
6      Int May
LAWS6123
Transfer Pricing in International Tax
6      Int Sept
LAWS6109
UK International Taxation
6      Int May
LAWS6171
US International Taxation
6      Semester 2
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.

2012 Units of Study

LAWS6209
Australian International Taxation
6      Semester 1
LAWS6169
Capital Gains Tax
6      Int Sept
LAWS6936
Carbon Trading, Derivatives and Taxation
6      Int Sept
LAWS6091
Chinese International Taxation
6      Int March
LAWS6153
Comparative Corporate Taxation
6      Int April
LAWS6170
Comparative Income Taxation
6      Int August
LAWS6128
Comparative International Taxation
6      Int April
LAWS6814
Comparative Value Added Tax
6      Int June
LAWS6030
Corporate Taxation
6   
Note: Department permission required for enrolmentin the following sessions:Semester 1,,Semester 1a,

Int March
Semester 1
Semester 1a
LAWS6984
Economics of Tax Policy
6      Int October
LAWS6214
Goods and Services Tax Principles A
6    A A basic understanding of taxation law
Int May
LAWS6828
Goods and Services Tax Principles B
6    A LAWS6214 GST Principles A. With permission of the Tax Program Coordinator, students with a good working knowledge of GST or VAT from previous study or practical experience may be permitted to enrol.
Semester 2
LAWS6037
International Import/Export Laws
6      Semester 1
LAWS6825
Introduction to Australian Business Tax
6   
Note: Department permission required for enrolmentin the following sessions:Semester 1a,,Semester 1b,,Semester 2a,,Semester 2b,

Int August
Int March
Semester 1a
Semester 1b
Semester 2a
Semester 2b
LAWS6953
Law of Asset Protection
6      Int Sept
LAWS6112
Law of Tax Administration
6      Int October
LAWS6257
Public Policy
6    N LAWS6139, LAWS6042, LAWS6113


Compulsory for MALP students.
Int Sept
LAWS6965
Tax Avoidance and Anti-Avoidance
6      Int May
LAWS6107
Tax Litigation
6      Semester 1
LAWS6840
Tax of Business and Investment Income A
6   
Note: Department permission required for enrolmentin the following sessions:Semester 1,,Semester 1a,

Int May
Semester 1
Semester 1a
LAWS6841
Tax of Business and Investment Income B
6   
Note: Department permission required for enrolmentin the following sessions:Int August,,Semester 2a,

Int August
Semester 2
Semester 2a
LAWS6129
Tax of CFCs, FIFs and Transferor Trusts
6      Semester 2
LAWS6177
Tax Treaties
6      Int May
LAWS6946
Tax Treaties Special Issues
6   
Note: Department permission required for enrolmentin the following sessions:Int June,

Int June
Int October
LAWS6125
Taxation of Corporate Finance
6      Semester 1
LAWS6244
Taxation of Corporate Groups
6      Semester 2
LAWS6906
Taxation of Financial Products
6      Int August
LAWS6118
Taxation of Partnerships and Trusts
6      Int Sept
LAWS6926
The Business of Tax Administration
6      Int May
LAWS6123
Transfer Pricing in International Tax
6      Int Sept
LAWS6109
UK International Taxation
6      Int May
LAWS6171
US International Taxation
6      Semester 2

Course rules

 

Graduate Diploma in Taxation

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

The attendance pattern for these courses is full-time or part-time according to candidate choice.

3 Master's type

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

(1)
The embedded courses in this sequence are:
(a)
the Graduate Diploma in Taxation
(b)
the Master of Taxation
(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.
(2)
Admission to candidature for the Graduate Diploma in Taxation requires:
(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.
(3)
Admission to candidature for the Master of Taxation requires:
(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

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

(1)
These resolutions apply to students who commenced their candidature on or after 1 January 2011.
(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.