Master of Tax

Course structure
 

Students must complete 100 credit points in total. 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.
 

Students must complete at least 75 credit points from the prescribed lists and may select up to 25 credit points from the subjects offered in the Master of Commercial Law.
 

Subject timing and format
 

The Melbourne Law Masters program has been designed around the busy schedules of working professionals. Subjects are offered from February to December each year. Most subjects are taught intensively over five days, with some subjects taught for two hours each week during the semester.
 

Subjects delivered online will have a combination of pre-recorded lecture content, live sessions and discussion boards among other resources. On-campus subjects involve interactive, seminar-style classes in the Law Building in Melbourne.
 

Class sizes are typically limited to 30 students regardless of delivery mode.
 

Duration
 

Full-time students enrol in 50 credit points per semester (or half-year period) and have an expected course duration of one year. Part-time* students enrol in 25 credit points per semester (or half-year period) and have an expected course duration of two years. Semesters without enrolments require a student to apply for a leave of absence.
 

*Part-time enrolment is for domestic students only. Part-time students may reduce their study load to 12.5 credit points per half-year period and thus have a maximum course duration of four years.
 

2022 Subjects
 

Tax subjects
 

• Capital Gains Tax: Problems in Practice

• 12.5 pts
   

• Corporate Tax A

• 12.5 pts
   

• Foundations of Tax Law

• 12.5 pts
   

• Tax of Business and Investment Income

• 12.5 pts
   

Specialist Tax subjects
 

• Administrative Law in Tax Matters

• 12.5 pts
   

• Corporate Tax B

• 12.5 pts
   

• Global Digital Tax

• 6.25 pts
   

• Goods and Services Tax

• 12.5 pts
   

• Superannuation Law and Regulation

• 12.5 pts
   

• Tax in Practice

• 6.25 pts
   

• Tax Litigation

• 12.5 pts
   

• Tax of Innovation

• 6.25 pts
   

• Tax of Superannuation A

• 6.25 pts
   

• Tax Policy

• 12.5 pts
   

• Taxation of Trusts

• 12.5 pts
  ​​​​​​​

International and Comparative Tax subjects
 

• Chinese Tax Law and Policy

• 6.25 pts
   

• Comparative International Tax

• 12.5 pts
   

• International Tax in the United States

• 6.25 pts
   

• International Tax: Anti-avoidance

• 12.5 pts
   

• International Tax: Principles, Structure

• 12.5 pts
   

• Tax Treaties

• 12.5 pts
   

• Transfer Pricing: Practice and Problems

• 12.5 pts
  ​​​​​​​

Other subjects
 

• Cryptoassets in Global Context

• 12.5 pts

Applicants must have completed:
 

• A degree in law (LLB, JD or equivalent) leading to admission to practice, at honours standard, or equivalent
  or

• A degree in law (LLB, JD or equivalent) leading to admission to practice, or equivalent and two years of documented relevant professional experience
  or

• An undergraduate degree in a relevant discipline and two years of documented relevant professional experience
  or

• An undergraduate degree in a relevant discipline; and successful completion of four subjects in a cognate graduate diploma and one year of documented relevant professional experience.
   

Selection criteria
 

In assessing applications, the Selection Committee will consider:
 

• Prior academic performance

• Professional experience (if necessary).
   

The Selection Committee may seek further information to clarify any aspect of an application in accordance with the Admission and Selection into Course Policy.
 

Also, in considering whether to admit an applicant the Selection Committee will consider:
 

• The quality of the degree(s) that the applicant has previously been awarded

• The standing and reputation of the university or universities that awarded the degree(s)

• The duration and type of work experience the applicant has obtained

• The relevance of the applicant's work experience to the course for which they have applied.
   

Applicants without legal qualifications should note that subjects are offered in the discipline of law at an advanced graduate level. While every effort will be made to meet the needs of students trained in other fields, concessions will not be made in the general level of instruction or assessment. Most subjects assume the knowledge usually acquired in a degree in law (LLB, JD or equivalent).
 

• TOEFL (internet-based): total score at of least 79 and scores of 21 for writing, 18 for speaking, 13 for reading and 13 for listening. To submit your scores when you apply, use our TOEFL Institution Code: 0974.
   

• IELTS: total score of at least 6.5 in the Academic International English Language Testing System (IELTS), with no bands less than 6.0.

• Indicative first year fee AUD$46,656
   
• Indicative total course fee AUD$46,656

The Master of Tax is ideal for lawyers, accountants and other professionals working as tax advisers who are looking to take the next step in their careers.
 

As a student, you’ll develop an advanced understanding of the complex body of knowledge in the field of taxation law, including:
 

• The theories and policies that underpin and influence the operation of taxation law

• The operation of institutions that develop, administer and determine the application of taxation law (Treasury, the ATO and the courts)

• Current developments in tax practice at the national and international level

• Influential international trends in taxation law such as those proposed by the OECD

• Current debates on proposed reform of taxation law.
   

You’ll also develop skills in critical analysis and the ability to interpret and transmit your ideas to specialist and non-specialist audiences, including clients.