Overview

The principal objective of the Master of International Taxation degree is to develop a basic and advanced international taxation knowledge base and advanced professional skills in the practical application of international tax knowledge. The Master of International 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 International Taxation program comprises eight courses, a minimum of five of these courses must be taken from the international stream of courses. 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 International 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 International Taxation with Commerce or Law qualifications which are not at the required level, standard or content, shall complete each postgraduate qualifying courses as the Australian School of 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 Australian School of 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 School determines.

All candidates for the Master of International 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.

Continuing Professional Development

The Master of International 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.

The main objectives of the Master of International Taxation are:

Students must choose eight courses from the following lists.

Assessment Policy

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

Exemption Policy

Admission with Advanced Standing

Students accepted for enrolment into the Master of Taxation, Master of International Taxation or the Graduate Diploma in Advanced Taxation, may apply for advanced standing by applying to the Atax Student Services Office. The policy and Advanced Standing/Exemption application is located at www.atax.unsw.edu.au/study/pgradexemptions.htm Click on the relevant program to locate the appropriate policy statement and application form.

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 International Taxation
Courses in the Master of International 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. 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 mode
Some Atax courses can also be studied face to face via Intensive mode. Intensive classes enable students to complete the required coursework for the course in five days. These classes are held on UNSW Kensington 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.