Course director: Mr Stephen Barkoczy
The course
The course is a full-fee paying, part-time degree, the coursework component of which is conducted over three years unless subject exemptions apply (see below).
It is a practitioner-oriented course, designed to provide the specialist taxation knowledge required by taxation practitioners in accounting, law and business. It provides a comprehensive review of the concepts of assessable income and allowable deductions; capital gains tax; superannuation and retirement benefits; taxes related to employment including fringe benefits tax and payroll tax; international tax; sales tax and customs duty; stamp duties, and land tax; taxation of companies and shareholders; taxation of trusts and partnerships; tax avoidance and evasion; taxation administration; and taxation of financial transactions.
Candidates will be required to either complete eight coursework subjects drawn from a list of thirteen subjects, or complete four coursework subjects drawn from the same list of thirteen subjects, and research thesis, on any area of taxation law chosen by the candidate.
Objectives
Master of Taxation course will provide students with:
* the relevant skills necessary to identify and solve a range of practical taxation problems through the application of relevant legislation and case law;
* developed critical and analytical writing skills necessary for taxation research;
* the ability to lead discussions on complex taxation matters;
* the ability to develop the conceptual understanding required to bring together the application of knowledge in different areas of revenue law and general business law in the integrated resolution of taxation problems arising in modern business transactions
Credit for work done elsewhere
Exemptions from up to four of the subjects may be available for students who have completed subjects in an equivalent degree at another institution. Such exemptions are at the discretion of the course director.
Course structure
Candidates would be expected to complete two subjects per year during the first years of the degree and then complete either two subjects per year or the research thesis in the final two years. Students may be able to complete the degree in a shorter time by completing up to four subjects in a year.
* FIN5500 Advanced income and deductions
* FIN5510 Advanced taxation of trusts and partnerships
* FIN5520 Advanced taxation of companies and shareholders
* FIN5530 Advanced capital gains tax
* FIN5540 Advanced employment taxation
* FIN5550 Advanced taxation of financial transactions
* FIN5560 Advanced anti-avoidance provisions
* FIN5570 Advanced tax administration and practice
* FIN5580 Advanced superannuation and retirement benefits
* FIN5590 Advanced international tax
* FIN5600 Advanced stamp duties and land tax
* FIN5610 Advanced sales tax and customs and excise duties
Note: Each subject is an elective and course structure is, therefore, individualised. At least FIN5330 and FIN5590 will be offered in semester one, 1995. Students will normally have up to three subjects to choose from each semester and some subjects may be run over summer semester.
* Restructure subject to final university approval