146204 v.4 Master of Taxation

MTax(Curtin)

Course CRICOS Code: 027239K
Registered full-time Duration for International Onshore Students on student visas: 1.5 Years

---

Course Overview

Master degrees (coursework) prepare students to apply advanced knowledge for professional practice, scholarship and further learning corresponding to AQF level 9 qualifications.

This specialised advanced level course is aimed primarily at commerce graduates who are seeking further qualifications and/or continuing professional development and who are: practitioners in public or private practice; taxation officers in the Australian Taxation Office or related departments (e.g. Treasury); corporate accountants, financial planners and advisers requiring specialist taxation qualifications; or members of the legal profession who are seeking specialist taxation qualification.

Professional Recognition

The Master of Taxation degree is recognised by CPA Australia as a specialist Masters course. As such, graduates of the Master of Taxation degree are eligible for two elective segment exemptions in the CPA Program. For further, more specific, advice, students can contact either Curtin University or CPA Australia. Credit arrangements have also been entered into by the Tax Institute and Curtin. Candidates who have completed the Certificate in Applied Tax (details relating to this course is available at ) which is offered by the Institute are eligible for credit for the unit Taxation 531 in Curtin’s postgraduate tax courses. Candidates who complete the Certificate in Applied Tax are eligible for Associate Membership of the Tax Institute. Candidates who have completed the Diploma of Advanced Tax (details relating to this course is available at ) which is offered by the Institute are eligible for credit for the unit Taxation Advanced 569 in Curtin’s postgraduate tax courses. Candidates who complete the Diploma of Advanced Tax are eligible for Fellow Membership of the Tax Institute. Note: All credits are subject to consideration and verification of original documentation, including results transcripts and other supporting information.

Additional Course Expenses

Students may be expected to purchase a number of textbooks, readers and other essential study materials.

---

Course Entry and Completion Details

Applicants are required to meet University academic and English language entry standards; details are provided at http://futurestudents.curtin.edu.au. Subject to the duration of the course applicants usually require a bachelor degree or equivalent (and may require relevant work experience), bachelor honours degree, graduate certificate or graduate diploma.

Specifically applicants require a bachelor degree in a business, commerce or related field from a recognised Australian tertiary institution, or equivalent qualification. Applicants would normally be expected to have a minimum of two years' relevant employment experience.

Credit for Recognised Learning

Applications for credit towards a course are assessed on an individual basis. Credit reduces the amount of learning required to complete the course and may be granted for formal education qualifications, non-formal learning from non-award programs of study and informal learning through work experiences. Further information can be found at http://futurestudents.curtin.edu.au.

Credit for Recognised Learning

Credit for recognised learning may also be granted to those who have successfully completed recognised professional body programs, for example, the Institute of Chartered Accountants in Australia (ICAA) or Certified Practising Accountants of Australia (CPA Australia) program.

Intermediate Awards

A student who has successfully completed the requirements of an approved intermediate award may apply for graduation in that award subject to approval of Head of School/Department. Fees apply. Intermediate awards approved for this course:

Graduate Certificate in Taxation, Graduate Diploma in Taxation

Pathway to Further Study

Graduates may qualify for entry to doctoral degrees. For further details, see the University website http://curtin.edu.au.

---

Course Organisation

Master degrees (coursework) contain a series of units in a specialised area of study which may include compulsory (core), optional or elective units to cater for student preferences. They may also contain a range of majors/streams for students to choose from.

The Taxation course is designed to be modular and flexible, allowing students various exit points consistent with their study aspirations. Students can exit after completion of four units and receive the Graduate Certificate, after eight units to receive the Graduate Diploma or after twelve units for the Master of Taxation.

Course Learning Outcomes

A graduate of this course can:

1. apply principles of taxation law to practical situations and case studies at an applied, professional practice level.

2. read legislation, cases and related taxation materials and critically reflect upon them at an applied, professional practice level.

3. access relevant taxation materials and analyse their content at an applied, professional practice level.

4. use effective verbal and written communication at an applied, professional practice level.

5. use electronic resources to effectively collect information and communicate at an applied, professional practice level.

6. take responsibility for the development of ongoing professional, self-directed and reflective education relating to developments and changes in the taxation industry.

7. utilize a practical approach to the impact of international taxation industry issues and apply a global perspective to the resolution of these issues.

8. recognise that cultural practices and differences impact on how different countries deal with the issue of taxation in an administrative and practical sense.

9. exhibit an ethical approach to analysing taxation issues; solving problems independently or collaboratively; at a professional practice level.

Duration and Availability

This fee-paying course is three semesters' full-time or equivalent part-time, or external study. Most classes are scheduled in the evening or late afternoon.

Location and delivery Mode

Year	Location	Period	All*	Internal	Partially Online Internal^	External	Fully Online#
2014	Bentley Campus	Semester 1	Y
2014	Bentley Campus	Semester 2	Y

The information displayed above refers to study periods and locations where the course is available for first time entry. Students are normally only offered or admitted to a course once.

* The course itself may not be available either solely internally or externally but individual units may be offered in either or both of those modes. Prospective students should contact the Course Coordinator for further information.

^ Course and associated units are offered in this mode permitting International Onshore student enrolment.

# Course and associated units are offered in this online only mode and DO NOT permit International Onshore student enrolment.

Course Structure				Hrs/Wk	Credit
Year 1 Semester 1
5904	v.8		Taxation Research in Current Topics 570	3.0	25.0
10964	v.6		International Taxation 547	3.0	25.0
5274	v.11		Taxation of Trusts 568	3.0	25.0
11945	v.6 *		Taxation 531	3.0	25.0
					100.0
Year 1 Semester 2
13315	v.3		Superannuation and Retirement Planning 621	3.0	25.0
5751	v.9		Advanced Taxation 569	3.0	25.0
306536	v.3		GST and Indirect Taxation 532	3.0	25.0
12453	v.5		Taxation of Capital Gains 571	3.0	25.0
					100.0
Year 2 Semester 1
305813	v.4		Finance Principles 515	3.0	25.0
301342	v.4		Estate Planning 526	3.0	25.0
11935	v.4		Advanced International Taxation Research 660	3.0	25.0
312349	v.2		Fundamentals of Business and Corporations Law 565	3.0	25.0
					100.0

*    Exemption from this unit may be granted subject to existing knowledge levels and/or work experience.

---

Further Information

For more information about the course, please contact the Curtin Business School on telephone (08) 9266 7713, email business@cbs.curtin.edu.au, or visit our website: http://business.curtin.edu.au.

Course Structure Disclaimer

Curtin University reserves the right to alter the internal composition of any course to ensure learning outcomes retain maximum relevance. Any changes to the internal composition of a course will protect the right of students to complete the course within the normal timeframe and will not result in additional cost to students through a requirement to undertake additional units.

---

Handbook Disclaimer