Course overview

Description

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
GradDipTax
Course code
21350
Course type
Postgraduate diploma
Status
Current / 2024
Administered by
UWA Law School
CRICOS code
088238F

Course details

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
24
A standard full-time load is 24 points per semester.
Standard course duration
6 months
Time limit
2 years
Delivery mode
Multi-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
Fees
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.

Course structure

Key to availability of units:
S2
Semester 2
N/A
not available in 2024 – may be available in 2025 or 2026
NS
non-standard teaching period

All units have a value of six points unless otherwise stated.

Take units to the value of 24 points.

AvailabilityUnit codeUnitnameUnit requirementsContact hours
S2LAWS5132Income Taxation Law
Prerequisites
Enrolment in
20820 Juris Doctor
and LAWS4101 Foundations of Law and Lawyering and five Unit(s) ( LAWS4102 Criminal Law
, LAWS4103 Contract
, LAWS4104 Property
, LAWS4106 Torts
, LAWS4107 Land Law
, LAWS4108 Foundations of Public Law and ( LAWS4109 Legal Theory and Ethics
or LAWS4110 Interpretation
) ) For all other students: no prerequisites
Incompatibility
LAWS3362 Income Taxation Law
lectures: 2 hours per week; tutorials: 5 x 2 hours
NSLAWS5231Advanced Capital Gains TaxNoneStudents must attend every day of the intensive period between 24-27 September 2024.
NSLAWS5232Double Tax Agreements and International Tax LawNoneStudents must attend every day of the intensive period between 1-4 October 2024.
NSLAWS5233Base Erosion, Profit Shifting and Transfer PricingNoneThis unit will run 8-11 July. Attendance at all sessions is compulsory.
N/ALAWS5234Taxation of TrustsNoneStudents must attend every day of the intensive period.
NSLAWS5235Taxation Law of a Foreign StateNoneStudents must attend every day of the intensive period, 27-30 May 2024. Refer to the timetable website for further information.
N/ALAWS5236Advanced Australian Corporate TaxationNone
NSLAWS5237Advanced Australian International TaxationNoneThis unit will run intensively 2-5 April 2024. Attendance Compulsory
NSLAWS5238Goods and Services TaxationNoneJune Intensive 10-13 June 2024. Attendance compulsory. Refer to the timetable website for further information.
NSLAWS5239Resource TaxationNoneStudents must attend every day of the intensive period 14-15 and 21-22 March 2024. Further information will be communicated to students via the LMS.
N/ALAWS5240Tax Dispute ResolutionNone
N/ALAWS5305Mediation: Practice and SkillsNone
NSLAWS5813Legal Issues for Not-for-Profit Entities
Prerequisites

Enrolment in
20820 Juris Doctor
and LAWS4101 Foundations of Law and Lawyering and five Unit(s) ( LAWS4102 Criminal Law
, LAWS4103 Contract
, LAWS4104 Property
, LAWS4106 Torts
, LAWS4107 Land Law
, LAWS4108 Foundations of Public Law and ( LAWS4109 Legal Theory and Ethics
or LAWS4110 Interpretation
) )
or for all other students one Unit(s) LAWS4103 Contract
, LAWS5103 Equity and Trusts
or equivalent
This unit runs intensively 3-6 September. Students must attend every day of the intensive period.

See also the rules for the course and the Student Rules.

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%.

Admission requirements

4. To be considered for admission to this course an applicant must have—1(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:

  • 21350 Graduate Diploma in Taxation Law (24 points)
  • 21550 Master of Taxation Law (48 points)

(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.

Course structure

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.

Satisfactory progress

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.

Progress status

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.

Deferrals

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).

Additional rules
Credit

14. Credit will not be granted for units that were taken in another degree that was conferred