Graduate Diploma in Taxation Law

Course 187AA (2012)

Note: This is an archived Handbook entry from 2012.

Year and Campus: 2012 - Parkville
CRICOS Code: 075324D
Fees Information: Subject EFTSL, Level, Discipline & Census Date
Level: Graduate/Postgraduate
Duration & Credit Points: 50 credit points taken over 6 months full time. This course is available as full or part time.


Associate Professor Ann O'Connell and Associate Professor Miranda Stewart


For more information, contact the Melbourne Law Masters office.

Email or phone +61 3 8344 6190.

Alternatively, visit our website:

Course Overview:

Melbourne Law School's graduate tax program provides a valuable enhancement to the careers of lawyers, accountants and other tax professionals working as tax advisers, in business or in government agencies. Our extensive subject selection allows students to gain an advanced understanding of tax law and policy across core and specialist tax areas.

All subjects are taught by leading Australian and international tax experts and emphasise international trends and current developments in tax practice. Practical case studies allow detailed analysis of Australia's tax law to give students in-depth knowledge and a real advantage in this competitive professional area.


The graduate programs in tax focus on:

  • Complex technical issues of tax law, using practical case studies and discussion problems
  • Current developments in tax practice and influential international trends
  • The constantly changing knowledge base in taxation Identification and resolution of taxation law problems at an advanced level
  • The theoretical framework for taxation
  • The policies embodied in Australia‚Äôs tax legislation, as well as the technical detail of the tax rules
  • Skills, including problem solving, analysing and evaluating outcomes, and the articulation of knowledge and understanding in oral and written presentations.
Course Structure & Available Subjects:

Students must complete four subjects from the prescribed list.



Subject Options:

# Offered in 2012

  • Advanced International Tax: Offshore Entities (Formerly Taxation of Overseas Entities) #
  • Capital Gains Tax: Problems in Practice #
  • Chinese Tax and Investment Law
  • Comparative Corporate Tax (Formerly Comparative Business Tax) #
  • Comparative International Tax
  • Corporate Tax A (Shareholders, Debt and Equity) #
  • Corporate Tax B (Consolidation and Losses) Formerly Corporate Tax B (Companies and #
  • European Tax Law
  • Fiscal Reform and Development #
  • Foundations of Tax Law (Formerly Australian Income Tax System) #
  • Goods and Services Tax Principles #
  • Intangible Asset Valuation: Law and Practice #
  • International Tax: Principles and Structure #
  • Mineral and Petroleum Tax #
  • Not-for-Profit Organisations: Current Regulatory and Governance Issues #
  • Resource and Environment Taxes
  • State Taxes and Duties
  • Tax Avoidance and Planning (Formerly Current Issues in Tax Avoidance) #
  • Tax Effective Writing: Written Advocacy
  • Tax Litigation #
  • Tax Policy
  • Tax Treaties #
  • Taxation of Business and Investment Income (Formerly Taxation of Business and Investment Income A) #
  • Taxation of Financial Instruments
  • Taxation of Intellectual Property
  • Taxation of Mergers and Acquisitions #
  • Taxation of Remuneration
  • Taxation of Small and Medium Enterprises #
  • Taxation of Sport
  • Taxation of Superannuation #
  • Taxation of Trusts #
  • Transfer Pricing: Practice and Problems #
  • US Corporate and International Tax #
Breadth Tracks:


Available Breadth Tracks

Entry Requirements:
  • A degree in a relevant discipline and the equivalent of at least one year of full-time, documented, relevant professional experience; or
  • A degree in law leading to admission to legal practice (LLB, JD or equivalent), at honours standard or equivalent; or
  • A degree in law leading to admission to legal practice (LLB, JD or equivalent) and the equivalent of at least one year of full-time, documented, relevant professional experience.
Core Participation Requirements:

The Melbourne Law Masters welcomes applications from students with disabilities. The inherent academic requirements for study in the Melbourne Law Masters are:

  • The ability to attend a minimum of 75% of classes and actively engage in the analysis of complex materials and debate;
  • The ability to read, analyse and comprehend complex written legal materials and complex interdisciplinary materials;
  • The ability to clearly and independently communicate in writing a knowledge and application of legal principles and interdisciplinary materials and critically evaluate these;
  • The ability to clearly and independently communicate orally a knowledge and application of legal principles and interdisciplinary materials and critically evaluate these;
  • The ability to work independently and as a part of a group;
  • The ability to present orally and in writing legal analysis to a professional standard.

Students who feel their disability will inhibit them from meeting these inherent academic requirements are encouraged to contact the Disability Liaison Unit:

Graduate Attributes:
  1. Advanced understanding of the changing knowledge base in the relevant area of law
    The specialist focus of the Melbourne Law Masters, the constant review and renewal of subjects and courses, the range and expertise of instructors from Australia and around the world, and regular advice from our advisory boards combine to ensure that courses and subjects reflect emerging knowledge and ideas
  2. Ability to evaluate and synthesise existing knowledge in the area
    Small classes, a discussion-based environment and the emphasis on quality teaching and learning create an environment in which knowledge is exchanged, critically examined and adapted to current circumstances
  3. Well-developed problem solving abilities, characterised by flexibility of approach
    Most subjects approach knowledge by reference to various issues or problems. Students are encouraged to critically analyse problems and identify and develop a range of appropriate solutions through class discussion, individual study and assessment tasks.
  4. Advanced competencies in legal research and analysis
    Class preparation and class discussions are designed to enhance these skills, which are tested in all forms of assessment.
  5. Capacity to communicate, orally and in writing
    Classroom discussion and formal presentations provide an opportunity to hone oral communication skills, and written assessment tasks are graded in part on written communication skills.
  6. Appreciation of the design, conduct and reporting of original research
    Research papers and other research tasks are expected to attain a degree of originality and discovery that befits a quality postgraduate program, and students are encouraged and assisted to publish work of a high standard in refereed journals.
  7. Capacity to manage competing demands on time
    The demanding nature of graduate study requires effective time-management skills from all students. The rigour of our programs, whether undertaken part-time or full-time, ensures that all successful graduates have enhanced time-management skills.
  8. Profound respect for truth and intellectual integrity, including the ethics of scholarship
    Some subjects have a substantive ethical component. All instructors have a respect for intellectual integrity and are skilled scholars or practitioners in their own right.
  9. Appreciation of the way in which knowledge provides a foundation for leadership
    Instructors in the Melbourne Law Masters are leaders in their fields, and many subjects involve visiting academics, exposing students to a wider array of leaders in a range of legal fields. The Law School is committed to the significance of knowledge, which informs all regular programs and a wide range of additional activities.
  10. Capacity to value and participate in teamwork
    Small class sizes and an intensive teaching format are valuable in encouraging group dynamics and teamwork.
  11. Understanding of the significance and value of knowledge to the wider community
    Law and legal knowledge are a community resource. In some subjects, this perspective is covered explicitly by the syllabus and the manner in which issues are treated in class. In addition, our diverse student body ensures that a range of perspectives on the way law impacts on the community are identified and analysed.
  12. Capacity to engage with issues in contemporary society
    Our programs focus on the most up-to-date legal knowledge, analysing current issues and problems through the curriculum design, classroom discussion and assessment tasks. International students are also invited to participate in extracurricular activities to aid understanding of Australian law and legal institutions.
  13. Advanced working skills in the use of new technology
    The most advanced IT infrastructure is available to Melbourne Law Masters students in the Law Library, the Moot Court Room, classroom settings and for private study.
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