This is a specialist degree in Taxation Law which will provide a detailed understanding of a range of taxation subjects relevant to tax law practice in Australia and internationally. It will give students the advanced technical skills they need as tax practitioners. Students will be able to select units covering advanced domestic taxation law and cutting edge cross-border and international taxation issues.
- Course title
- Graduate Diploma in Taxation Law
- Award abbreviation
- Course code
- Course type
- Postgraduate diploma
- Current / 2023
- Administered by
- UWA Law School
- CRICOS code
- Intake periods
- Beginning of year and mid-year
- Attendance type
- Full- or part-time (Student visa holders should read Education Services for Overseas Students Act 2000 for more information.)
- Credit points required
A standard full-time load is 24 points per semester.
- Standard course duration
- 6 months
- Time limit
- 2 years
- Delivery mode
- Locations offered
- UWA (Perth), UWA (Perth CBD), Online
- Domestic fee type
- Postgraduate fee-paying/FEE-HELP
- Available to international students
- Yes. For information on international student fees see 'Student Procedures: Fees'. (Enquiries: https://www.uwa.edu.au/askuwa)
- Course Coordinator(s)
- Winthrop Professor Nolan Sharkey
- Visit the fees calculator.
Prospective students should see the Future Students website for details on admission requirements, intake periods, fees, availability to international students, careers information etc.
No study plans found for this course. See study plans for more information.
Key to availability of units:
- Semester 2
- not available in 2023 – may be available in 2024 or 2025
- non-standard teaching period
All units have a value of six points unless otherwise stated.
Take units to the value of 24 points.
|Availability||Unit code||Unitname||Unit requirements||Contact hours|
|S2||LAWS5132||Income Taxation Law||
||lectures: 2 hours per week; tutorials: 5 x 2 hours|
|N/A||LAWS5231||Advanced Capital Gains Tax||None|
|NS||LAWS5232||Double Tax Agreements and International Tax Law||None||Students must attend every day of the intensive period between 26 - 29 September 2023|
|NS||LAWS5233||Base Erosion, Profit Shifting and Transfer Pricing||None||May Intensive - 9-12 May 2023. Attendance Compulsory|
|NS||LAWS5234||Taxation of Trusts||None||Students must attend every day of the intensive period 14-17 November 2023. Refer to the timetable website for further information.|
|NS||LAWS5235||Taxation Law of a Foreign State||None||Students must attend every day of the intensive period, 31 July - 3 August 2023. Refer to the timetable website for further information.|
|N/A||LAWS5236||Advanced Australian Corporate Taxation||None|
|NS||LAWS5237||Advanced Australian International Taxation||None||This unit will run intensively 11-14 April 2023. Attendance Compulsory|
|NS||LAWS5238||Goods and Services Taxation||None||June Intensive 6-9June 2023. Attendance compulsory. Refer to the timetable website for further information.|
|N/A||LAWS5239||Resource Taxation||None||Students must attend every day of the intensive period face 2 face. Further information will be communicated to students via the LMS.|
|N/A||LAWS5240||Tax Dispute Resolution||None|
|N/A||LAWS5305||Mediation: Practice and Skills||None|
|N/A||LAWS5813||Legal Issues for Not-for-Profit Entities||
See also the rules for the course and the Student Rules.
Applicability of the Student Rules, policies and procedures
1.(1) The Student Rules apply to students in this course.
(2) The policy, policy statements and guidance documents and student procedures apply, except as otherwise indicated in the rules for this course.
Academic Conduct Essentials and Communication and Research Skills modules
2.(1) Except as stated in (2), a student who enrols in this course for the first time irrespective of whether they have previously been enrolled in another course of the University, must undertake the Academic Conduct Essentials module (the ACE module) and the Communication and Research Skills module (the CARS module).
(2) A student who has previously achieved a result of Ungraded Pass (UP) for the CARS module is not required to repeat the module.
(3) A student must successfully complete the ACE module within the first teaching period of their enrolment. Failure to complete the module within this timeframe will result in the student's unit results from this teaching period being withheld. These results will continue to be withheld until students avail themselves of a subsequent opportunity to achieve a passing grade in the ACE module. In the event that students complete units in subsequent teaching periods without completing the ACE module, these results will similarly be withheld. Students will not be permitted to submit late review or appeal applications regarding results which have been withheld for this reason and which they were unable to access in the normally permitted review period.
English Language competency requirements
3.(1) To be considered eligible for consideration for admission to this course an applicant must satisfy the University's English language competence requirement as set out in the University Policy on Admission: Coursework, except as otherwise indicated in the rules for this course.
(2) Applicants presenting with the IELTS Academic require an overall score of at least 7.0 and no band less than 6.5.
(3) Applicants presenting with the TOEFL iBT require an overall score of at least 100, a miminum score of 28 in the Speaking section, and no other sub-score less than 26.
(4) Applicants presenting with the TOEFL Paper Based score require an overall score of at least 580 and a miminum score of 5.0 in the Essay Rating / Test of Written English (TWE).
(5) Applicants presenting with the Pearson Test of English (PTE) (Academic) require an overall score of at least 70 and no sub-score less than 70.
(6) Applicants presenting with the UWA Centre for English Language Teaching (CELT) Bridging Course require a minimum grade of Grade A (85%) in the final CELT examination, with no band less than 80%.
4. To be considered for admission to this course an applicant must have1(a) a Juris Doctor or Bachelor of Laws, or an equivalent qualification, as recognised by UWA; or
2(a) (i) a bachelor's degree in a cognate area, or an equivalent qualification, as recognised by UWA; and (ii) the equivalent of a UWA weighted average mark of at least 50 per cent; or
3(a) (i) a bachelor's degree, or an equivalent qualification, as recognised by UWA; and (ii) the equivalent of a UWA weighted average mark of at least 50 per cent; and (iii) at least two years of relevant professional experience.
Admission ranking and selection
5. Where relevant, admission will be awarded to the highest ranked applicants or applicants selected based on the relevant requirements.
Articulations and exit awards
6.(1) The following courses form part of an articulated sequence:
(2) Units completed in the Graduate Diploma in Taxation Law will only be credited towards a 48 point Masters course if the Graduate Diploma is not conferred.
7.(1) The course consists of units to a total value of 24 points.
(2) Units must be selected in accordance with the course structure, as set out in these rules.
8. To make satisfactory progress a student must pass units to a point value greater than half the total value of units in which they remain enrolled after the final date for withdrawal without academic penalty.
9. A student who has not achieved a result of Ungraded Pass (UP) for the Communication and Research Skills module (the CARS module) when their progress status is assessed will not have made satisfactory progress even if they have met the other requirements for satisfactory progress in Rule 8.
10.(1) A student who makes satisfactory progress in terms of Rule 8 is assigned the status of 'Good Standing'.
(2) Unless the relevant board determines otherwise because of exceptional circumstances
(a) a student who does not make satisfactory progress for the first time under Rule 8 is assigned a progress status of 'On Probation';
(b) a student who does not make satisfactory progress for the second time under Rule 8 is assigned a progress status of 'Suspended';
(c) a student who does not make satisfactory progress for the third time under Rule 8 is assigned a progress status of 'Excluded'.
11. A student who does not make satisfactory progress in terms of Rule 9 is assigned the progress status of 'On Probation', unless they have been assigned a progress status of 'Suspended' or 'Excluded' for failure to meet other satisfactory progress requirements in Rule 8.
Award with distinction
12. This rule is not applicable to this course.
13. Applicants awarded admission to the course are entitled to a deferral of up to 12 months, as per the University Policy on: Admissions (Coursework).
14. Credit will not be granted for units that were taken in another degree that was conferred