Master of Taxation

• Course structure

Course code: 1473 * Course abbreviation: MTax * Course director: Dr Bill Orow * Evening classes are offered at Caulfield campus (some subjects may be offered in an intensive mode during summer semester) * Normally completed in two semesters of full-time study or four semesters of part-time study
The Master of Taxation course provides students with a detailed understanding of the concepts and practical application of Australian taxation law with particular emphasis upon the development of research and writing skills appropriate for specialist taxation practitioners.
Applicants must hold a three-year pass degree in a relevant discipline, including accounting, law, economics or finance, from a recognised tertiary institution with a high average. Applicants admitted on this basis will be required to complete six subjects; or the Professional Year program offered by the Institute of Chartered Accountants in Australia; or the Certified Practising Accountant program offered by the Australian Society of Certified Practising Accountants; or the Graduate Certificate in Taxation or an equivalent program of graduate studies in taxation from a recognised university or college of advanced education (applicants admitted on this basis will be required to complete six subjects); or applicants must hold a four-year pass degree in law from a recognised tertiary institution (applicants admitted on this basis will be required to complete four subjects).
Candidates who do not meet the above requirements may be eligible for the Graduate Diploma in Taxation, the Graduate Certificate in Taxation or the Executive Certificate in Taxation. With a credit average, it is possible to articulate to the Master of Taxation through these courses.
Candidates may be eligible for a maximum of two credit exemptions for subjects considered to be equivalent to particular subjects in the course of study. Refer to the course director for further details.
This is a fee-paying course. Candidates should consult the Department of Business Law and Taxation as to the 2001 course fee. Course fees are set and reviewed annually and are therefore subject to change.

Course structure

The course consists of four double-weighted subjects. Each subject includes coursework presented in weekly seminars and a research project to be completed by students independently. The normal workload for part-time study would be one subject per semester and for full-time study two subjects per semester. At least two electives will be offered each semester. Additional electives may be offered over summer semester. Students may choose a maximum of two electives from this or other departments within the Faculty of Business and Economics or other faculties within the university. The choice of electives is under the control of the course director and the onus is on the student to check their availability.
Subjects will be selected from the following list:

• BTF5131 Advanced banking law (single weighted)
• BTF5500 Income and deductions
• BTF5510 Taxation of business entities
• BTF5520 Taxation of companies and shareholders
• BTF5530 Capital gains
• BTF5540 Employment taxation
• BTF5550 Taxation of financial transactions
• BTF5560 Anti-avoidance provisions
• BTF5570 Tax administration and practice
• BTF5580 Superannuation and retirement benefits
• BTF5590 International tax
• BTF5600 Stamp duties and other state taxes
• BTF5610 Goods and services tax
• BTF5620 Tax policy and constitutional issues
• BTF5630 Current issues in taxation and tax planning
• BTF5640 Asian taxation
• Thesis (Taxation) equivalent of two Master of Taxation subjects

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