University of Sydney Handbooks - 2014 Archive

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International Taxation

Units of study

Unit of study Credit points A: Assumed knowledge P: Prerequisites C: Corequisites N: Prohibition Session

Master of International Taxation

Exemption from core units of study should not be assumed to be automatic. Formal Approval must be obtained from the Faculty prior to enrolment
Candidates must complete 48 credit points, including a minimum of 30 credit points of core units of study.

2014 Core Units of Study

LAWS6209
Australian International Taxation
6      Int March
LAWS6091
Chinese International Taxation
6   

The unit is available to students who have successfully completed either one undergraduate unit of study in tax law or one unit of study in a postgraduate tax program.
Int May
LAWS6153
Comparative Corporate Taxation
6      Int April
LAWS6128
Comparative International Taxation
6      Int August
LAWS6891
GST - International Issues
6    P LAWS6214 or LAWS6814 (or equivalent knowledge)
Int May
LAWS6037
International Import/Export Laws
6      Semester 1
LAWS6177
Tax Treaties
6      Int May
LAWS6946
Tax Treaties Special Issues
6   
Note: Department permission required for enrolment in the following sessions:Int June

Int June
Int November
LAWS6123
Transfer Pricing in International Tax
6      Int May
LAWS6109
UK International Taxation
6      Int August
LAWS6171
US International Taxation
6      Int May

2014 Elective Units of Study

LAWS6936
Carbon Trading, Derivatives and Taxation
6      Int May
LAWS6984
Economics of Tax Policy
6      Int October
LAWS6147
Independent Research Project
6   
Note: Department permission required for enrolment
Closing date 30 September (Semester 1) and 30 April (Semester 2)
Semester 1
Semester 2
LAWS6182
Independent Research Project A
6    C LAWS6183

Note: Department permission required for enrolment
Closing date 30 September (Semester 1) and 30 April (Semester 2). Students must complete both LAWS6182 and LAWS6183 within one or two semesters.
Semester 1
Semester 2
LAWS6183
Independent Research Project B
6    C LAWS6182

Note: Department permission required for enrolment
Closing date 30 September (Semester 1) and 30 April (Semester 2). Students must complete both LAWS6182 and LAWS6183 within one or two semesters.
Semester 1
Semester 2
LAWS6825
Introduction to Australian Business Tax
6   
Note: Department permission required for enrolment in the following sessions:Semester 1a, Semester 1b, Semester 2a, Semester 2b

Int August
Int March
Semester 1a
Semester 1b
Semester 2a
Semester 2b
LAWS6953
Law of Asset Protection
6      Int August
LAWS6112
Law of Tax Administration
6      Semester 1
LAWS6257
Public Policy
6    N LAWS6139, LAWS6042, LAWS6113


Core unit for MALP students.
Int Sept
LAWS6965
Tax Avoidance and Anti-Avoidance
6      Int Sept
2014 Master Taxation Elective Units of Study

Students may also select approved units of study from the Master of Taxation units of study table.

LAWS6169
Capital Gains Tax
6      Int June
LAWS6030
Corporate Taxation
6   
Note: Department permission required for enrolment in the following sessions:Semester 1, Semester 1a

Int April
Semester 1
Semester 1a
LAWS6214
Goods and Services Tax Principles A
6    A basic understanding of taxation law
Semester 1
LAWS6828
Goods and Services Tax Principles B
6    P LAWS6214 GST Principles A. With permission of the Tax Program Coordinator, students with a good working knowledge of GST or VAT from previous study or practical experience may be permitted to enrol.
Semester 2
LAWS6313
Law of Not-for-Profits
6      Semester 2
LAWS6107
Tax Litigation
6      Int April
LAWS6840
Tax of Business and Investment Income A
6   
Note: Department permission required for enrolment in the following sessions:Int March, Semester 1a

Int March
Semester 1
Semester 1a
LAWS6841
Tax of Business and Investment Income B
6   
Note: Department permission required for enrolment in the following sessions:Int August, Semester 2a

Int August
Semester 2
Semester 2a
LAWS6127
Taxation & Regulation of Superannuation
6    N LAWS6213
Semester 1
LAWS6125
Taxation of Corporate Finance
6      Semester 1
LAWS6244
Taxation of Corporate Groups
6      Semester 2
LAWS6906
Taxation of Financial Products
6      Int August
LAWS6892
Taxation of Mergers and Acquisitions
6    C LAWS6030
Int Sept
LAWS6118
Taxation of Partnerships and Trusts
6      Int Sept

Course rules

 

Master of International Taxation


These resolutions must be read in conjunction with applicable University By-laws, Rules and policies including (but not limited to) the University of Sydney (Coursework) Rule 2000 (the 'Coursework Rule'), the Resolutions of the Faculty, the University of Sydney (Student Appeals against Academic Decisions) Rule 2006 (as amended) and the Academic Board policies on Academic Dishonesty and Plagiarism.

Course resolutions

1 Course codes

Code

Course title

JC011

Master of International Taxation

2 Attendance pattern

The attendance pattern for this course is full-time or part-time according to candidate choice.

3 Master's type

The master's degree in these resolutions is a professional master's degree, as defined by the Coursework Rule.

4 Embedded courses in this sequence

(1)
The embedded courses in this sequence are:
(a)
the Graduate Diploma in Taxation
(b)
the Master of International Taxation
(2)
Provided that candidates satisfy the admission requirements for each stage, a candidate may progress to the award of either of the courses in this sequence. Only the longer award completed will be conferred.

5 Admission to candidature

(1)
Available places will be offered to qualified applicants based on merit, according to the following admissions criteria.
(2)
Admission to the degree requires:
(a)
a bachelor's degree with a minimum credit average from the University of Sydney in commerce, economics, government, law or public administration, or an equivalent qualification; or
(b)
a bachelor's degree from the University of Sydney, or an equivalent qualification; and the applicant provides evidence of professional experience or of a period of service (normally of several years in duration) which in the opinion of the Dean adequately prepares the applicant to undertake the course of study.
(c)
completion of the requirements of the Graduate Diploma in Taxation with a minimum credit average, or an equivalent qualification.

6 Requirements for award

The units of study that may be taken for the course are set out in the table of units of study for the Master of International Taxation. To qualify for the award of the Master of International Taxation, a candidate must complete 48 credit points, including a minimum of 30 credit points of core units of study.

7 Course transfer

A candidate for the master's degree may elect to discontinue study and graduate with the shorter award from this embedded sequence, with the approval of the Dean, and provided the requirements of the shorter award have been met.

8 Transitional arrangements

(1)
These resolutions apply to students who commenced their candidature on or after 1 January 2014.
(2)
Students who commenced prior to 1 January 2014will complete the requirements in accordance with the resolutions in force at the time of their commencement or may elect to complete the requirements in accordance with the new resolutions provided that requirements are completed by 1July 2019. The Faculty may specify a later date for completion or specify alternative requirements for completion of candidatures that extend beyond this time.