This program is designed as a first step to advanced research in taxation. It is particularly suitable for those students who ultimately plan to undertake a PhD study in taxation. Graduates who have been awarded an appropriate degree of Bachelor in taxation; law; or commerce; and with a taxation component, from the University of New South Wales or a qualification considered equivalent from another university or tertiary institution at an average mark of Credit (65%) or better are eligible to apply for admission to the program.

The program consists of a coursework component and a major dissertation. Candidates can only commence writing their dissertations after successfully completing the coursework component. Some parts of the coursework component is currently delivered in external mode (distance education) only, whereas the dissertation can be done in either internal or external mode. Candidates can study full-time or part-time or a mixture of both.

Admission Requirements

Graduates who have been awarded an appropriate degree of Bachelor in taxation, law or commerce, and with a taxation component, from the University of New South Wales or a qualification considered equivalent from another university or tertiary institution at an average mark of Credit (65%) or better are eligible to apply for admission to the program.

In exceptional cases, an applicant who submits evidence of such other academic and professional qualifications as may be approved by an Admissions Committee established by the Faculty of Law, may be permitted to enrol for the degree. If the Committee is not satisfied with the qualifications submitted by the applicant, it may require the applicant to undergo such assessment or carry out such work as the Committee may prescribe, before permitting enrolment.

The main objectives of the Master of Taxation by Research are:

Students must complete three compulsory course:

plus any 6 unit of credit elective course approved by the Program convenor (provided that candidates satisfy the prerequisites, if any, of the elective course).

In addition, students must also complete:

The dissertation must be an original investigation in taxation not exceeding 50,000 words. It would typically be more limited in scope and in the degree of originality than a PhD thesis.

The research shall be supervised by a supervisor or supervisors who are members of the academic staff of Atax, or under other appropriate supervision arrangements approved by the Atax Assessment Committee.

The progress of a candidate shall be reviewed annually by the Committee and as a result of such review the Committee may cancel enrolment or take such other action as it considers appropriate.

No candidate shall be granted the degree until the lapse of three academic semesters in the case of a full-time candidate or four academic semesters in the case of a part-time candidate from the date of enrolment.

The candidate shall give in writing two months notice of intention to submit the dissertation.
The dissertation shall present an account of the candidate's own research. In special cases work done conjointly with other persons may be accepted, provided the Committee is satisfied about the extent of the candidate's part in the joint research.

Three copies of the dissertation shall be presented in a form which complies with the requirements of the University for the preparation and submission of higher degree theses.

It shall be understood that the University retains the three copies of the dissertation submitted for examination and is free to allow the dissertation to be consulted or borrowed. Subject to the provisions of the Copyright Act, 1968, the University may issue the dissertation in whole or in part, in photostat or microfilm or other copying medium.

Assessment Policy

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

1. There shall be not fewer than two examiners of the dissertation, appointed by the Committee.

2. At the conclusion of the examination each examiner shall submit to the Committee a concise report on the merits of the dissertation and shall recommend to the Committee that:
(a) the dissertation merits the award of the degree; or
(b) the dissertation merits the award of the degree subject to minor corrections as listed being made to the satisfaction of the Director of Atax; or
(c) the dissertation requires further work on matters detailed in the examiner's report. Should performance in this further work be to the satisfaction of the Committee, the dissertation would merit the award of the degree; or
(d) the dissertation does not merit the award of the degree in its present form and further work as described in the examiner's report is required. The revised dissertation should be subject to re-examination; or
(e) the dissertation does not merit the award of the degree and does not demonstrate that resubmission would be likely to achieve that merit.

3. If the performance at the further examination recommended under 2(c) above is not to the satisfaction of the Committee, the Committee may permit the candidate to re-present the same dissertation and submit to a further oral, practical or written examination within a period specified by it but not exceeding eighteen months.

4. The Committee shall, after consideration of the examiners' reports and the reports of any oral or written or practical examination, recommend whether or not the candidate may be awarded the degree. If it is decided that the candidate be not awarded the degree the Committee shall determine whether or not the candidate may resubmit the dissertation after a further period of study and/or research.

Admission with Advanced Standing: Students accepted for enrolment into the Master of Taxation by Research may apply for advanced standing by applying to the Atax Student Services Office. The policy and Advanced Standing/Exemption application is located on the Atax website at www.atax.unsw.edu.au/study/pgradexemptions - click on the relevant program to locate the appropriate policy statement and application form.

After successfully completing the coursework component, candidates with an overall average of 70% or more in the Dissertation Proposal may apply for admission into the PhD program in taxation.

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