Overview

The principal objective of the Master of Taxation degree is to develop an advanced taxation knowledge base and advanced professional skills in taxation. The Master of Taxation can be studied over one full-time year with four courses per semester or two part-time years with two courses per semester.

The Master of Taxation program comprises eight courses, including one compulsory course. The remaining seven courses may be chosen from the prescribed list. Assessment in at least four courses (designated ATAX04##) includes a research paper entailing sustained application of analytical skills and is assessed at not less than 40% of the marks in each course (weights vary according to particular course, but this is a standard). Assessment in Masters by coursework generally emphasises analysis and sustained writing in current problem areas and constructive contributions to the professional debate on key problems. This requires students to engage in sustained application of analytical skills and writing in their primary areas of advanced work and encourages them to add to the body of knowledge and critical understanding in such areas.

Admission Requirements

Direct entry to the Master of Taxation is normally open to graduates in taxation, law or commerce of equivalent standing and content to corresponding UNSW qualifications. Candidates should be able to demonstrate an average mark of Credit (65%) or better, in their prior taxation, law or commerce degrees.

Candidates for the Master of Taxation with Commerce or Law qualifications which are not at the required level, standard or content, shall complete each postgraduate qualifying courses as the Board of Studies in Taxation determines. The program code for the Postgraduate Qualifying program is 6894. This requirement is designed to deal particularly with Commerce graduates who have not completed basic commercial law and company law and Law graduates without basic accounting and economics as part of their undergraduate training. The Board of Studies in Taxation shall determine whether candidates with lower level academic qualifications and/or professional experience in taxation may be admitted directly or with such prerequisites as the Board determines.

All candidates for the Master of Taxation shall have completed a university level program in the basic elements of income taxation or demonstrate equivalent academic and/or practical experience.

Exemptions or credit may be granted for up to 12 units of credit (two courses). Refer to 'Exemptions policy' below.

Specialist Professional Accreditation

The Master of Taxation has been approved by CPA Australia for specialist taxation accreditation.

Students who are members of CPA Australia, The Institute of Chartered Accountants in Australia (ICAA), and qualified lawyers may have both Award and Non-Award study with Atax recognised towards their Continuing Professional Development (CPD), Continuing Professional Education (CPE) and Continuing Legal Education (CLE) membership requirements respectively.

Please contact Atax, Faculty of Law for information.

Assessment Policy

To pass a course candidates for the Master of Taxation must obtain:

Exemption

Admission with Advanced Standing

Students accepted for enrolment into the Master of Taxation or the Graduate Diploma in Advanced Taxation, may apply for advanced standing by applying to the Atax Student Services Office. The policy is located at www.atax.unsw.edu.au/study/pgradexemptions.htm. Click on the relevant program to locate the appropriate policy statement. No advanced standing for Atax courses is available in the Master of Applied Taxation program.

For information regarding fees for UNSW programs, please refer to the following website:  https://my.unsw.edu.au/student/fees/FeesMainPage.html

Delivery modes for Master of Taxation

Courses in the Master of Taxation program can be studied via flexible distance study, in face to face classes or intensive short course classes. Assessment remains the same for all modes of delivery. You will be able to choose the delivery mode that suits you best. All Atax students will receive a set of Study Materials for each course you are enrolled in and access to Web Course Tools (WebCT). WebCT is a web-based site to complement Atax's teaching resources - your Study Materials, past examination papers, feedback, discussion forums and online links are available from this site.

Flexible Distance Study mode
This mode of study utilises a combination of Audio Conferences, Regional Classes and WebCT, allowing you to study from anywhere in Australia or overseas. For each course there are usually five Audio Conferences per session and students are encouraged to attend. These Audio Conferences are held at Atax's Learning Centres located in metropolitan and regional centres throughout Australia. There is also a one-day Regional Class for most courses and these are usually held in metropolitan centres during Weeks 9 or 10 of the session.

Face to face weekly mode
Several courses have classes in the face to face mode of delivery at AGSM premises, 1 O'Connell Street, Sydney, NSW and one course has classes in Matthews Building on Kensington Campus. These classes are usually held Monday to Thursday, from 6:00 - 8:00pm. Class sizes are limited to a maximum of 40 students, so students can be assured of a quality educational experience. For more information about the courses offered in this mode and location, visit http://www.atax.unsw.edu.au/students/facetoface.htm.

Intensive Short Course mode
Some Atax courses can also be studied face to face via Intensive Short Course mode. Intensive Short Course classes enable students to complete the required coursework for the course in five days. These classes are held at the Atax Coogee campus in Sydney. Classes will normally run from 9.30 - 5.00 pm. For information on courses offered and dates, visit http://www.atax.unsw.edu.au/students/facetoface.htm.