Taxation Major (Master of Commerce and combined Master of Commerce programs)

Description

Students study the essential concepts, policy and applications of domestic and international taxation systems. Areas covered include corporate taxation, taxation of financial institutions, business and investment income, and tax treaties. Subjects exploring the relationship between taxation and social policy also give students a critical understanding of government and business interactions within the global market.

Requirements for the major

Students who intend to complete a major in Taxation must complete the foundation level unit of study CLAW5001 Legal Environment of Business as a prerequisite for the major.

To obtain Taxation major, students must complete four elective units of study (24 credit points) from the following:

• CLAW6026 Concepts of Australian Taxation
• LAWS6118 Taxation of Partnerships and Trusts
• LAWS6125 Taxation of Corporate Finance
• LAWS6128 Comparative International Taxation
• LAWS6153 Comparative Corporate Taxation
• LAWS6177 Tax Treaties
• LAWS6214 Goods and Services Tax Principles
• LAWS6814 Comparative Value Added Tax
• LAWS6825 The Impact of Tax on Business Structure and Operations

Please Note:

1. The foundation level unit of study CLAW5001 is the prerequisite unit for most of the units of study in this major.
2. For further details on the 'LAWS' units of study please visit the Faculty of Law's website.

Availability of this major

This version of this major is available under the following degrees:

• Master of Commerce
• Master of Commerce and Master of Facilities Management
• Master of Commerce and Master of Logistics Management
• Master of Commerce and Master of Professional Accounting
• Master of International Business and Master of Commerce
• Master of Transport Management and Master of Commerce

Students enrolled in the Graduate Diploma in Commerce or the Master of Professional Accounting may choose units from this major subject area as electives in their course.