Master of Taxation Law (coursework or coursework and dissertation)

This is a specialist degree in Taxation Law at a master's degree level, 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 overview

Course title
Master of Taxation Law (coursework or coursework and dissertation)
Award abbreviation
MTax
Course code
21550
Course type
master's degree by coursework or by coursework and dissertation
Status
current / 2020
Administered by
Faculty of Arts, Business, Law and Education
CRICOS code
088236G

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
48
A standard full-time load is 24 points per semester.
Standard course duration
1 year
Time limit
4 years
Delivery mode
multi-mode
Locations offered
UWA (Perth), UWA (Perth CBD), Online
Domestic fee type
Postgraduate fee-paying/FEE-HELP
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.

Specialisations

SP-ADVTL Advanced
SP-AINTL Advanced International

Course structure

Key to availability of units:
S1 = Semester 1; S2 = Semester 2; N/A = not available in 2020; NS = non-standard teaching period

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

Note: Units that are indicated as N/A may be available in 2021 or 2022.

Take all units (12 points):

AvailabilityUnitcodeUnitnameUnit requirementsContact hours
NSLAWS5237Advanced Australian International Taxation
Students must attend every day of the intensive period, 18-21 August. Refer to the timetable website for further information.
N/ALAWS5240Tax Dispute Resolution

Advanced specialisation

Take all units (12 points):

Group A
AvailabilityUnitcodeUnitnameUnit requirementsContact hours
N/ALAWS5231Advanced Capital Gains Tax
This unit will next run 2021
NSLAWS5238Goods and Services Taxation
Students must attend every day of the intensive period 10-13 March. Refer to the timetable website for further information.

Take unit(s) to the value of 18 points from Group B and units to the value of 6 points from Group C, or take units to the value of 24 points from Group B.

Note: Not available to students specialising in Advanced International Taxation Law.

Group B
AvailabilityUnitcodeUnitnameUnit requirementsContact hours
NSLAWS5233Base Erosion, Profit Shifting and Transfer Pricing
Students must attend every day of the intensive period 19-22 May. Refer to the timetable website for further information.
NSLAWS5234Taxation of Trusts
Students must attend every day of the intensive period 6-9 October. Refer to the timetable website for further information.
NSLAWS5236Advanced Australian Corporate Taxation
Students must attend every day of the intensive period, 5-8 May. Refer to the timetable website for further information.
NSLAWS5239Resource Taxation
Students must attend every day of the intensive period 8-9 and 15-16 April. Refer to the timetable website for further information.
N/ALAWS5813Legal Issues for Not-for-Profit Entities
Prerequisites:
for Juris Doctor (JD) students: LAWS4101 Foundations of Law and Lawyering and 30 points from: LAWS4102 Criminal Law, LAWS4103 Contract, LAWS4104 Property, LAWS4106 Torts, LAWS4107 Land Law, LAWS4108 Foundations of Public Law, LAWS5106 Legal Theory and Ethics or LAWS4109 Legal Theory and Ethics); for all other students: LAWS4103 Contract (formerly LAWS5103 Contract) or equivalent Bachelor of Law unit
Students must attend every day of the intensive period. Refer to the timetable website for further information.
Group C
AvailabilityUnitcodeUnitnameUnit requirementsContact hours
NSLAWS5111Corporate Governance for Resources Companies
Students must attend every day of the intensive period 5-7 May. Refer to the timetable website for further information.
S2LAWS5132Income Taxation Law
Prerequisites:
for Juris Doctor (JD) students: LAWS4101 Foundations of Law and Lawyering and 30 points from: LAWS4102 Criminal Law, LAWS4103 Contract, LAWS4104 Property, LAWS4106 Torts, LAWS4107 Land Law, LAWS4108 Foundations of Public Law, LAWS5106 Legal Theory and Ethics or LAWS4109 Legal Theory and Ethics)
Incompatibility:
LAWS3362 Income Taxation Law
lectures: 2 hours per week; tutorials: 5 x 2 hours
NSLAWS5135Select Topics in Insurance Law
Prerequisites:
Juris Doctor (JD) students: LAWS4101 Foundations of Law and Lawyering and 30 points from: LAWS4102 Criminal Law, LAWS4103 Contract, LAWS4104 Property, LAWS4106 Torts, LAWS4107 Land Law, LAWS4108 Foundations of Public Law, LAWS5106 Legal Theory and Ethics or LAWS4109 Legal Theory and Ethics Graduate Diploma in Insurance law students: LAWS5890 Insurance Claims and Dispute Resolution and LAWS5891 Principles and Practice of General Insurance Law or LAWS5892 Principles and Practice of Life Insurance Law OR a completed Law degree
Incompatibility:
LAWS3383 Insurance Law
Teaching dates for this unit are 6-9 July. Please refer to the timetable website for session times and venues. Attendance at all sessions is mandatory.
S1LAWS5176Australian Financial Transactions Law and Regulation
Prerequisites:
for Master of Commercial and Resources Law and Master of Taxation Law students: nil; for Master of Applied Finance students: FINA5520 Risk Management and Financial Instruments and FINA5521 Quantitative Methods in Finance and FINA5524 Trading and Markets and ECON5506 The Economics of Financial Markets
3 hours per week
N/ALAWS5232Double Tax Agreements and International Tax Law
NSLAWS5235Taxation Law of a Foreign State
Students must attend every day of the intensive period, 24-27 November. Refer to the timetable website for further information.
N/ALAWS5305Mediation: Practice and Skills
Students must attend every day of the intensive period Monday 30 September to Friday 4 October. Refer to the timetable website for further information.
NSLAWS5517Mining Law
Incompatibility:
LAWS3371 Mining and Energy Law (formerly 200.371 Mining and Energy Law 371), LAWS5144 Mining and Energy Law
Students must attend every day of the intensive period 28-30 October Refer to the timetable website for further information.
NSLAWS5532Oil and Gas Agreements
Students must attend every day of the intensive period 11-13 November. Refer to the timetable website for further information.
S1, S2LAWS5694Research Paper I
Prerequisites:
For Master of Public Policy or Graduate Certificate of Public Policy students without a recognised Law degree: LAWS4227 Foundations of Law and Legal Institutions.
This research unit involves unstructured contact with a supervisor throughout the semester.

Advanced International specialisation

Take all units (12 points):

Group A
AvailabilityUnitcodeUnitnameUnit requirementsContact hours
N/ALAWS5232Double Tax Agreements and International Tax Law
NSLAWS5235Taxation Law of a Foreign State
Students must attend every day of the intensive period, 24-27 November. Refer to the timetable website for further information.

Take unit(s) to the value of 18 points from Group B and units to the value of 6 points from Group C, or take units to the value of 24 points from Group B.

Note: Not available to students specialising in Advanced Taxation Law.

Group B
AvailabilityUnitcodeUnitnameUnit requirementsContact hours
NSLAWS5233Base Erosion, Profit Shifting and Transfer Pricing
Students must attend every day of the intensive period 19-22 May. Refer to the timetable website for further information.
NSLAWS5234Taxation of Trusts
Students must attend every day of the intensive period 6-9 October. Refer to the timetable website for further information.
NSLAWS5236Advanced Australian Corporate Taxation
Students must attend every day of the intensive period, 5-8 May. Refer to the timetable website for further information.
NSLAWS5239Resource Taxation
Students must attend every day of the intensive period 8-9 and 15-16 April. Refer to the timetable website for further information.
N/ALAWS5813Legal Issues for Not-for-Profit Entities
Prerequisites:
for Juris Doctor (JD) students: LAWS4101 Foundations of Law and Lawyering and 30 points from: LAWS4102 Criminal Law, LAWS4103 Contract, LAWS4104 Property, LAWS4106 Torts, LAWS4107 Land Law, LAWS4108 Foundations of Public Law, LAWS5106 Legal Theory and Ethics or LAWS4109 Legal Theory and Ethics); for all other students: LAWS4103 Contract (formerly LAWS5103 Contract) or equivalent Bachelor of Law unit
Students must attend every day of the intensive period. Refer to the timetable website for further information.
Group C
AvailabilityUnitcodeUnitnameUnit requirementsContact hours
S2LAWS5132Income Taxation Law
Prerequisites:
for Juris Doctor (JD) students: LAWS4101 Foundations of Law and Lawyering and 30 points from: LAWS4102 Criminal Law, LAWS4103 Contract, LAWS4104 Property, LAWS4106 Torts, LAWS4107 Land Law, LAWS4108 Foundations of Public Law, LAWS5106 Legal Theory and Ethics or LAWS4109 Legal Theory and Ethics)
Incompatibility:
LAWS3362 Income Taxation Law
lectures: 2 hours per week; tutorials: 5 x 2 hours
N/ALAWS5210Working with China: Business in a Socio-legal Context
NSLAWS5224Foundations of Public International Law
Prerequisites:
For Master of Public Policy or Graduate Certificate of Public Policy students without a recognised Law degree: LAWS4227 Foundations of Law and Legal Institutions.
Teaching dates for this unit are 26, 27 and 28 February. Please refer to the timetable website for session times and venues. Attendance at all sessions is mandatory.
N/ALAWS5231Advanced Capital Gains Tax
This unit will next run 2021
NSLAWS5238Goods and Services Taxation
Students must attend every day of the intensive period 10-13 March. Refer to the timetable website for further information.
N/ALAWS5305Mediation: Practice and Skills
Students must attend every day of the intensive period Monday 30 September to Friday 4 October. Refer to the timetable website for further information.
N/ALAWS5507International Oil and Gas Law
NSLAWS5576International Commercial Arbitration
Prerequisites:
Juris Doctor (JD) students: LAWS4101 Foundations of Law and Lawyering and 30 points from: LAWS4102 Criminal Law, LAWS4103 Contract, LAWS4104 Property, LAWS4106 Torts, LAWS4107 Land Law, LAWS4108 Foundations of Public Law, LAWS5106 Legal Theory and Ethics or LAWS4109 Legal Theory and Ethics
Incompatibility:
LAWS3307 International Commercial Arbitration, LAWS6576 International Commercial Arbitration
Students must attend every day of the intensive period Monday 28 September to Friday 2 October. Refer to the timetable website for further information.
S1, S2LAWS5694Research Paper I
Prerequisites:
For Master of Public Policy or Graduate Certificate of Public Policy students without a recognised Law degree: LAWS4227 Foundations of Law and Legal Institutions.
This research unit involves unstructured contact with a supervisor throughout the semester.

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

Rules

Applicability of the Student Rules, policies and procedures

1.(1) The http://handbooks.uwa.edu.au/postgraduate/student-procedures'>student procedures apply, except as otherwise indicated in the rules for this course.

Academic Conduct Essentials module

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).

(2) A student who has previously achieved a result of Ungraded Pass (UP) for the ACE module is not required to repeat the module.

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—

(a) (i) a bachelor's degree, or an equivalent qualification, as recognised by UWA, in a cognate area, which includes an element in Taxation Law; and

(ii) the equivalent of a UWA weighted average mark of at least 60 per cent;

or

(b) (i) a bachelor's degree, or an equivalent qualification, as recognised by UWA, in a cognate area; and

(ii) the equivalent of a UWA weighted average mark of at least 60 per cent; and

(iii) at least six months of relevant professional experience;

or

(c) successful completion of the units for the Graduate Diploma in Taxation Law corresponding to the appropriate specialisation.

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) A student who withdraws from the Master of Taxation Law course before completing it, but after fulfilling the requirements of a lesser award in the above sequence, may apply for the relevant award.

Course structure

7.(1) The course consists of units to a total value of 48 points which must include course core units and specialisation units. The course comprises the following specialisations:

  • SP-ADVTL Advanced
  • SP-AINTL Advanced International

(2) Units must be selected in accordance with the course structure, as set out in these rules.

Satisfactory progress

8. To make satisfactory progress in a calendar year a student must pass units to a value of at least 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 ACE 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 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. To be awarded the degree with distinction a student must achieve a course weighted average mark (WAM) of at least 80 per cent which is calculated based on—

(a) all units above Level 3 attempted as part of the course that are awarded a final percentage mark;

(b) all relevant units above Level 3 undertaken in articulating courses of this University that are awarded a final percentage mark;

and

(c) all units above Level 3 completed at this University that are credited to the master's degree course.