Master of Taxation
Unit of study table
| This page was first published on 14 November 2024 and was last amended on 26 November 2024. View details of the changes below. |
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Not all units of study listed are offered in a given year. Please refer to the latest Sydney Law School Class timetable.
Master of Taxation |
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| For the award of the Master of Taxation, students must complete 48 credit points from the following list. | ||
Graduate Diploma of Taxation |
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| For the award of the Graduate Diploma in Taxation, students must complete 24 credit points from the following list. | ||
| Unit of study | Credit points | A: Assumed knowledge P: Prerequisites C: Corequisites N: Prohibition |
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| LAWS6030 Corporate Taxation |
6 | A Students undertaking this unit are assumed to have an understanding of Australian income taxation law commensurate with that obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice, in an industry role, or in the Australian Taxation Office. Students without such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in this unit. Students who have not studied Australian law should undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in LAWS6825 and this unit. The completion of LAWS6840 Taxation of Business and Investment Income A and LAWS6841 Taxation of Business and Investment Income B will also provide students with additional knowledge and skills that will assist in successfully completing this unit. |
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| LAWS6091 Chinese International Taxation |
6 | A It is assumed that students undertaking this unit have successfully completed an undergraduate/postgraduate unit of study in international tax law awarded by a University. |
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| LAWS6107 Tax Litigation |
6 | A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. Students who do not have such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in other units. For students who have not studied Australian law it is recommended that they undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in LAWS6825 and this unit |
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| LAWS6109 UK International Taxation |
6 | A It is assumed that students undertaking this unit have successfully completed an undergraduate/postgraduate unit of study in tax law |
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| LAWS6112 Law of Tax Administration |
6 | A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit. | |
| LAWS6118 Taxation of Partnerships and Trusts |
6 | A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. Students who do not have such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in other units. For students who have not studied Australian law it is recommended that they undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in LAWS6825 and this unit | |
| LAWS6123 Transfer Pricing in International Tax |
6 | A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. Students who do not have such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in other units. For students have not studied Australian law it is recommended that they undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in LAWS6825 and this unit. The completion of LAWS6209 Australian International Taxation will provide students; without such knowledge or work experience; with additional knowledge and skills that will assist in successfully completing this unit. |
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| LAWS6125 Taxation of Corporate Finance |
6 | A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax and LAWS6030 Corporate Taxation before enrolling in this unit. |
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| LAWS6127 Taxation and Regulation of Superannuation |
6 | A It is assumed that students undertaking this unit already have some understanding of Australian financial regulatory law, trust law and income tax law gained either from recent undergraduate study or from practical experience gained in a law or accounting practice, in industry or in the Australian Taxation Office. Students who do not have such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in other units. For students who have not studied Australian law it is recommended that they undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in LAWS6825 and this unit | |
| LAWS6128 Comparative International Taxation |
6 | A It is assumed that students undertaking this unit have successfully completed an undergraduate/postgraduate unit of study In international tax law awarded by a University. |
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| LAWS6129 Taxation of Offshore Operations |
6 | A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office Students who do not have such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in other units. For students who have not studied Australian law it is recommended that they undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in LAWS6825 and this unit. The Completion of LAWS6209 Australian International Taxation will provide students without such knowledge or work experience with additional knowledge and skills that will assists in successfully completing this unit |
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| LAWS6153 Comparative Corporate Taxation |
6 | A It is assumed that students undertaking this unit have successfully completed an undergraduate/postgraduate unit of study in international tax law awarded by a University. |
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| LAWS6169 Capital Gains Tax |
6 | A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. Students who do not have such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in other units. For students have not studied Australian law it is recommended that they undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in LAWS6825 and this unit. | |
| LAWS6177 Tax Treaties |
6 | A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. Students who do not have such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in other units. For students who have not studied Australian law it is recommended that they undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in LAWS6825 and this unit. The completion of LAWS6209 Australian International Taxation will provide students without such knowledge or work experience with additional knowledge and skills that will assist in successfully completing this unit | |
| LAWS6209 Australian International Taxation |
6 | A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit. The completion of other foundation units such as LAWS6840 Taxation of Business and Investment Income A and LAWS6841 Taxation of Business and Investment Income B will provide students; without such knowledge or work. |
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| LAWS6214 Goods and Services Tax Principles A |
6 | A This is an advanced taxation law unit, which presumes a working knowledge of the Australian legal system and a solid grounding in the principles and practice of statutory interpretation and case law analysis. Students without a legal background should undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in this unit. Students in this unit are also presumed to have a basic understanding of Australian income tax law, gained either from undergraduate study or through five years working with taxation law in a law or accounting practice, in an industry role, or in the Australian Taxation Office. Students who do not have such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in this unit |
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| LAWS6244 Taxation of Corporate Groups |
6 | A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. The completion of LAWS6030 Corporate Taxation is essential for students to successfully completing this unit. Students who do not have such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in other units. For students who have not studied Australian law it is recommended that they undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in LAWS6825 and this unit | |
| LAWS6252 Legal Reasoning and the Common Law System |
6 | N LAWS6881 | |
| LAWS6257 Public Policy |
6 | N LAWS6139 or LAWS6042 or LAWS6113 or LAWS6984 or LAWS3447 or LAWS5147 Core unit for MALP students. |
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| LAWS6313 Not-for-Profits, Philanthropy, and the Law |
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| LAWS6326 Interpretation of Statutes and Other Texts |
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| LAWS6825 Fundamentals of Australian Taxation |
6 | A It is assumed that students undertaking specified tax units have an understanding of Australian income taxation law commensurate with that, which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian taxation law in a law or accounting practice, in an industry role, or in the Australian Taxation Office. Students who do not have such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in other units. For students who have not studied Australian law, it is recommended that they undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in this unit. N LAWS3412 or LAWS5112 |
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| LAWS6840 Tax of Business and Investment Income A |
6 | A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. Students who do not have such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in other units. For students who have not studied Australian law it is recommended that they undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in LAWS6825 and this unit |
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| LAWS6841 Tax of Business and Investment Income B |
6 | A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. Students who do not have such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in other units. For students who have not studied Australian law it is recommended that they undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in LAWS6825 and this unit | |
| LAWS6892 Taxation of Mergers and Acquisitions |
6 | A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit C LAWS6030 |
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| LAWS6946 Tax Treaties Special Issues |
6 | A As this is an advanced unit, it is assumed that students undertaking this unit have successfully completed LAWS6177 Tax Treaties |
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| LAWS6953 Law of Asset Protection |
6 | A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. Students who do not have such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in other units. For students who have not studied Australian law it is recommended that they undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in LAWS6825 and this unit |
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| LAWS6965 Tax Avoidance and Anti-Avoidance |
6 | A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. Students who do not have such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in other units. For students who have not studied Australian law it is recommended that they undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in LAWS6825 and this unit | |
| LAWS6984 Economics of Tax Policy |
6 | N LAWS6257 or LAWS3447 or LAWS5147 |
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Master of Taxation |
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| The following units are available to Master of Taxation students only | |||
| LAWS6147 Independent Research Project |
6 | Applications close on 30 November (Semester 1) and 30 May (Semester 2). Applications should only be lodged after the completion of at least 24 credit points. Late applications may be accepted from those with incomplete results. For further information, please visit the Law Student Portal https://canvas.sydney.edu.au/courses/4533/pages/postgraduate-coursework-research-projects or E: law.postgraduate@sydney.edu.au | |
| LAWS6182 Independent Research Project A |
6 | Applications close on 30 November (Semester 1) and 30 May (Semester 2). Applications should only be lodged after the completion of at least 24 credit points. Late applications may be accepted from those with incomplete results. Students must complete both LAWS6182 and LAWS6183 within one or over two semesters. For further information, please visit the Law Student Portal https://canvas.sydney.edu.au/courses/4533/pages/postgraduate-coursework-research-projects or E: law.postgraduate@sydney.edu.au | |
| LAWS6183 Independent Research Project B |
6 | C LAWS6182 Applications close on 30 November (Semester 1) and 30 May (Semester 2). Applications should only be lodged after the completion of at least 24 credit points. Late applications may be accepted from those with incomplete results. Students must complete both LAWS6182 and LAWS6183 within one or over two semesters. For further information, please visit the Law Student Portal https://canvas.sydney.edu.au/courses/4533/pages/postgraduate-coursework-research-projects or E: law.postgraduate@sydney.edu.au |
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