UNSW Handbook Program - Applied Taxation

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Applied Taxation - 9260

Flexible Distance Delivery of Atax programs

Area(s) of Specialisation

Program Summary


	Faculty: Faculty of Law
	Contact: http://www.atax.unsw.edu.au
	Campus: ATAX Campus
	Career: Postgraduate
	Typical Duration: 1 Years
	Typical UOC Per Semester: 24
	Min UOC Per Semester: 3
	Max UOC Per Semester: 27
	Min UOC For Award: 48
	Award(s):
	Master of Applied Taxation (Specialisation)

Program Description

Overview

The principal objective of the Master of Applied Taxation is to provide a taxation study program that meets the developmental requirements of chartered accountants in private and government sectors in Australia and throughout the Asia-Pacific region. The program also aims to provide study and research opportunities in respect of taxation and business.

The elective component of the Master of Applied Taxation can be studied on a full-time basis with four courses in one semester or on a part-time basis with two courses per semester. The program consists of completion of Graduate Diploma CA program and four electives from the prescribed list of Atax courses. Assessment of the elective courses involves the submission of a research paper and an examination.

Admission Requirements

Direct entry to the Master of Applied 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.

Candidate must also have completed the
Graduate Diploma CA from the ICAA CA program. In addition, the level of achievement acquired in the Graduate Diploma CA and any other postgraduate courses, and relevant experiences are taken into account.

In certain cases candidates for the Master of Applied Taxation may be regarded as lacking Commerce or Law qualifications which are at the required level, standard or content. In such cases, Atax may require candidates to complete postgraduate qualifying courses. The program code for the Postgraduate Qualifying program is 6894. The requirement of a qualifying program may be imposed even in cases where the candidate holds the Graduate Diploma CA.

Program Objectives and Learning Outcomes

Please contact Atax, Faculty of Law for information.

Program Structure

The Master of Applied Taxation consists of:

Completion of the Graduate Diploma CA from ICAA CA program

Four elective courses:

ATAX0401 Tax Policy (6 UOC)
ATAX0403 Taxation of Corporations (6 UOC)
ATAX0404 Asia Pacific Tax Regimes (6 UOC)
ATAX0405 Taxation of Trusts (6 UOC)
ATAX0406 Tax Administration Process (6 UOC)
ATAX0407 Taxation of Corporate Finance (6 UOC)
ATAX0408 Int Tax: Anti-Avoidance (6 UOC)
ATAX0410 Taxation of Superannuation (6 UOC)
ATAX0411 Taxation of Capital Gains (6 UOC)
ATAX0415 Tax of Industry and Technology (6 UOC)
ATAX0418 Consolidat'ns&GroupStructures (6 UOC)
ATAX0420 Principles of Aust Intern'l Tx (6 UOC)
ATAX0421 Tax of Structured Finance (6 UOC)
ATAX0422 GST: Design and Structure (6 UOC)
ATAX0423 Principles of GST Law (6 UOC)
ATAX0424 GST: Complex Issues & Planning (6 UOC)
ATAX0425 Tax of Employee Remuneration (6 UOC)
ATAX0426 Tax & Invest Reg in China (6 UOC)
ATAX0427 Tax Strategies in Fin Planning (6 UOC)
ATAX0428 Int Tax: Design and Structure (6 UOC)
ATAX0434 Spec Tax Jurisdictions: Europe (6 UOC)
ATAX0435 SpecTax Jurisdictions:NAmerica (6 UOC)
ATAX0436 Spec Tax Jurisdictions: Asia (6 UOC)
ATAX0437 Double Tax Agreements (6 UOC)
ATAX0438 Tax Risk Management (6 UOC)
ATAX0440 SMSF Law (6 UOC)
ATAX0455 Tax of Property Transactions (6 UOC)

Transfer from the Master of Applied Taxation to the Master of Taxation

Students who have commenced but not completed the Master of Applied Taxation may transfer to the Master of Taxation:

To graduate in the Master of Taxation, students who have transferred are required to complete the balance of the eight courses to fulfill the requirements of the Master of Taxation. This must include a minimum of four courses within the ATAX04## series. These courses must include ATAX0401 Tax Policy.
A student wishing to apply to transfer from the Master of Applied Taxation to the Master of Taxation must submit a written application to Atax. This should be done by the Start of the semester in which they would like the transfer to be effective. An 'Application for Program Transfer' form must be used.
Students who have completed and been awarded the Master of Applied Taxation cannot transfer but may apply for admission to the Master of Taxation program and will be eligible for exemption for up to two courses, each worth six units of credit.
Students must not select courses for the Master of Taxation that have already been completed and credited to the Master of Applied Taxation.

Academic Rules

Assessment Policy

Assessment of compulsory courses (Graduate Diploma CA program) - this assessment is governed by the requirements of the Institute of Chartered Accountants.

To pass the elective (Atax) courses, candidates for the Master of Applied Taxation must obtain:

50% or more of the total marks available in the course and,
a minimum of 40% in the final examination in the course

To graduate with the Master of Applied Taxation, a candidate must satisfy the requirements for the award of the degree of Graduate Diploma CA and complete the four elective (Atax) courses.

Exemption Policy

No advanced standing for Atax courses is available in the Master of Applied Taxation program. Four Atax courses and the Graduate Diploma CA must be completed for the award of the degree.

Fees

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

Flexible Distance Delivery of Atax programs

Delivery modes for Masters of Applied Taxation
Courses in the Master of Applied 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 My eLearning Vista, 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 My eLearning Vista, allowing you to study from anywhere in Australia or overseas. For each course there are usually four Audio Conferences per semester and students are encouraged to attend. There is also a one-day Regional Class for most courses and these are usually held in metropolitan centres during Weeks 8 or 9 of the semester.

Face to face weekly mode
Several courses have classes in the face to face mode of delivery at UNSW CBD Campus, 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 four 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.

Area(s) of Specialisation

Taxation