Graduate Diploma in International Tax

Melbourne Law School’s specialisation in international tax enables tax professionals, academics and government officials from outside Australia to study international taxation in a global context, working side by side with colleagues from Australia and many other countries.

The international tax program is a globally recognised specialist tax qualification. It will equip graduates for the practice of taxation law in a rapidly changing economic world. The program is designed for those who plan careers in tax law, whether from Australia or internationally, in which international taxation will play a key role.

Students have a substantial selection of international and comparative tax subjects, combined with a choice from the range of subjects in the Law School’s broader tax and commercial law programs. All subjects are taught by leading international or Australian tax experts with significant reputations in the field of international tax.

Graduates of the Graduate Diploma in International Tax will:

• Have advanced knowledge within a systematic and coherent body of knowledge relating to the field of international tax, including the acquisition and application of knowledge and skills in relation to:
  • complex technical issues of international tax law, using practical case studies and discussion problems
  • current developments in international tax practice and influential international trends, including in the Asia Pacific region and globally
  • the changing knowledge base in international taxation
• Have advanced cognitive, technical and communication skills that enable them to:
  • analyse critically, evaluate and convey information and
  • generate ideas and solutions to complex problems from both theoretical and practical perspectives in the subjects studied in the field of international tax
• Apply knowledge and skills to demonstrate autonomy, well-developed judgement, adaptability and responsibility as a practitioner or learner in the field of international tax.

Planning an international tax course

The Director of Studies will provide dedicated course planning for all international students undertaking the Master of International Tax, to help create the ideal international tax course for your needs.

Ideally, international students should aim to commence the Master of International Tax, or Graduate Diploma in International Tax, in February 2015, in order to complete the required Foundations of Tax Law subject early in their degree, and to ensure you can get to know your fellow international and Australian tax students.

Foundations of Tax Law

All international tax students are required to undertake Foundations of Tax Law offered as an Intensive in Semester 1, 2015. This subject provides a necessary grounding in Australian common law and statutory law of taxation, enabling a comparison with students’ home country tax systems. It provides the foundation for successful study in the other tax subjects studied in the course.

Recommended international tax subjects

All international tax students are also recommended to undertake the subject International Tax: Principles and Structure, offered as a semester-length subject in Semester 2, 2015.

Tax Practitioner's Board

The subject marked (I) is approved as an introductory subject, and subjects marked (A) are approved as advanced subjects for participant accreditation as a tax agent with the Tax Practitioner’s Board (TPB). For further information about approved courses and applying the Tax Practitioner’s Board ‘mix and match’, please consult the qualifications list.

Students must complete four subjects from the prescribed list, including Foundations of Tax Law and three other subjects.

2015 Subjects

• Comparative Corporate Tax LAWS70009 [A]
• Comparative International Tax LAWS70353
• Comparative Tax Avoidance LAWS70410 [A]
• Foundations of Tax Law (Formerly Australian Income Tax System) LAWS70323 [I]
• International Tax: Anti-avoidance LAWS90017
• International Tax: Principles and Structure LAWS70006 [A]
• Tax Policy LAWS70319
• Tax Treaties LAWS70146 [A]
• Transfer Pricing: Practice and Problems LAWS70203 [A]

• A degree in Law (LLB, JD or equivalent) at honours standard or equivalent leading to admission to legal practice;
  or
• A degree in Law (LLB, JD or equivalent) leading to admission to legal practice and at least one year of documented, relevant professional experience;
  or
• An undergraduate degree in a relevant discipline and at least one year of documented, relevant professional work experience.

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 and critique 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 to 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: www.services.unimelb.edu.au/disability/

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.