Graduate Diploma in Taxation Law
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 overview
- Course title
- Graduate Diploma in Taxation Law
- Award abbreviation
- GradDipTax
- Course code
- 21350
- Course type
- postgraduate diploma
- Status
- current / 2020
- Administered by
- Faculty of Arts, Business, Law and Education
- 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
- 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: |
|---|
| 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 units to the value of 24 points.
| Availability | Unitcode | 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 | 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 | 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. | |
| 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 | ||
| 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 | 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. |
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) a bachelor's degree, or an equivalent qualification, as recognised by UWA, in a cognate area, which includes an element in Taxation Law; 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 at least twelve months of relevant professional experience;
or
(c) a level and duration of education, as well as at least two years of professional experience considered by UWA to be sufficient to permit satisfactory completion of the course.
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. The following courses form part of an articulated sequence:
- 21350 Graduate Diploma in Taxation Law (24 points)
- 21550 Master of Taxation Law (48 points)
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 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.