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.
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):
| Availability | Unitcode | Unitname | Unit requirements | Contact hours |
|---|---|---|---|---|
| NS | LAWS5236 | Advanced Australian Corporate Taxation | Students must attend every day of the intensive period, 5-8 May. Refer to the timetable website for further information. | |
| NS | LAWS5237 | Advanced Australian International Taxation | Students must attend every day of the intensive period, 18-21 August. Refer to the timetable website for further information. |
Take units to the value of 24-36 points from this group.
Group A
| Availability | Unitcode | Unitname | Unit requirements | Contact hours |
|---|---|---|---|---|
| N/A | LAWS5231 | Advanced Capital Gains Tax | This unit will next run 2021 | |
| N/A | LAWS5232 | Double Tax Agreements and International Tax Law | ||
| NS | LAWS5233 | Base Erosion, Profit Shifting and Transfer Pricing | Students must attend every day of the intensive period 2-5 June. Refer to the timetable website for further information. | |
| NS | LAWS5234 | Taxation of Trusts | Students must attend every day of the intensive period 6-9 October. Refer to the timetable website for further information. | |
| NS | LAWS5235 | Taxation 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. | |
| NS | LAWS5238 | Goods and Services Taxation | Students must attend every day of the intensive period 10-13 March. Refer to the timetable website for further information. | |
| NS | LAWS5239 | Resource 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/A | LAWS5240 | Tax Dispute Resolution | ||
| S1, S2 | LAWS5694 | Research Paper I |
| This research unit involves unstructured contact with a supervisor throughout the semester. |
| N/A | LAWS5813 | Legal Issues for Not-for-Profit Entities |
| Students must attend every day of the intensive period. Refer to the timetable website for further information. |
Take units to the value of 0-12 points from this group.
Group B
| Availability | Unitcode | Unitname | Unit requirements | Contact hours |
|---|---|---|---|---|
| NS | LAWS5111 | Corporate Governance for Resources Companies | Students must attend every day of the intensive period 5-7 May. Refer to the timetable website for further information. | |
| S2 | LAWS5132 | Income Taxation Law |
| lectures: 2 hours per week; tutorials: 5 x 2 hours |
| NS | LAWS5135 | Select Topics in 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. |
| S1 | LAWS5176 | Australian Financial Transactions Law and Regulation |
| 3 hours per week |
| N/A | LAWS5210 | Working with China: Business in a Socio-legal Context | ||
| NS | LAWS5224 | Foundations of Public International Law |
| 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/A | LAWS5305 | Mediation: 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/A | LAWS5507 | International Oil and Gas Law | ||
| NS | LAWS5517 | Mining Law |
| Students must attend every day of the intensive period 28-30 October Refer to the timetable website for further information. |
| NS | LAWS5532 | Oil and Gas Agreements | Students must attend every day of the intensive period 11-13 November. Refer to the timetable website for further information. | |
| NS | LAWS5576 | 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. |
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 minimum 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 minimum 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) a bachelor's degree, or an equivalent qualification, as recognised by UWA, in a cognate area, which includes an element in Taxation Law;
and
the equivalent of a UWA weighted average mark of at least 60 per cent;
and
at least twelve months of relevant professional experience;
or
(b) a bachelor's degree, or an equivalent qualification, as recognised by UWA, in a cognate area;
and
the equivalent of a UWA weighted average mark of at least 60 per cent;
and
at least twelve months of relevant professional experience;
or
(c) successful completion of the Graduate Diploma in Taxation Law.
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.
(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.