Handbook

• A Bachelor Honours degree (AQF level 8) or a 4+ years degree in law, business, taxation, accounting or a closely related discipline (or equivalent qualification); or
• A Graduate Certificate or Graduate Diploma in a cognate discipline; or
• A recognised Bachelor degree in a cognate discipline with a minimum of 7 courses in Law, Business, Taxation or Accounting (or equivalent qualifications) with an average of 65% or more in these subjects, as determined by the UNSW Business School; and professional experience in professional services firms or in government departments) for applicants with an undergraduate degree in a taxation-, law-, business- or accounting-related discipline. Examples are working in the Australian tax profession as lawyers, accountants, public administrators or academics.”

Those applicants who did not complete a university level course of study in taxation as part of their undergraduate degree, may be required to complete a qualifying course prior to admission to postgraduate studies (TABL5901 or TABL5551). NOTE: In exceptional circumstances, applications may be considered for entry into Program 7321 Graduate Certificate in Taxation where the applicant has other relevant qualifications and experience not listed. This is in accordance with UNSW Policy and Procedure on Recognition of Prior Learning. Applicants will need to demonstrate that they have achieved the same knowledge and skills (learning outcomes) through their formal or informal learning as the qualifications listed for entry for this program. This may be evidenced by qualification certificates, records of assessment activities relating to course or program learning outcomes, examples of experience from the workplace, community, or other context which demonstrate relevant skills, knowledge or competencies, membership (or eligibility for membership) of professional organisations which require attainment of certain qualifications, or testimonials of skills, knowledge or competencies from workplace supervisors. Any relevant documentation should be attached to the application and will be considered by the Academic Coordinator for the Program. Candidates completing Program 7321 Graduate Certificate in Taxation with a 65 average or better may articulate into Program 9260 Master of Applied Taxation or program 9250 Master of Taxation.

Credit transfer to reduce the volume of learning: Following acceptance into the Master of Taxation program, credit transfer will be permitted at the time of transfer where evidence is provided by the student that the course credit sought is directly equivalent to a Master of Taxation program course in terms of volume / workload, standard and learning outcomes, and has been completed no more than 10 years before acceptance into the program. RPL used for entry cannot also be used for a reduction in the 48 UOC volume of learning for the program unless the course was completed at postgraduate level and is directly relevant to the accounting and taxation discipline.Candidates for the Master of Taxation with Commerce or Law qualifications which are not at the required level, standard or content, shall complete such postgraduate qualifying courses as the Head of the School of Taxation and Business Law or his or her delegate determines. The program code for the Postgraduate Qualifying program is 6894. The Head of the School of Taxation and Business Law 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 Taxation shall have completed a university level program in the basic elements of income taxation or demonstrate equivalent academic and/or practical experience. Credit may be granted for up to 12 UOC (two courses).

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: 1.To graduate in the Master of Taxation, students who have transferred are required to complete the balance of the eight courses to fulfil the requirements of the Master of Taxation. This must include a minimum of four courses within the TABL5XXX series. These courses must include TABL5901 Tax Policy. 2.A student wishing to apply to transfer from the Master of Applied Taxation to the Master of Taxation must submit a written application to School of Taxation and Business Law. 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. 3.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. 4.Students must not select courses for the Master of Taxation that have already been completed and credited to the Master of Applied Taxation. 5. Students enrolled in the Graduate Certificate in Taxation to the Master of Taxation must achieve an acceptable academic standard of a 65 WAM.

For more information on university policy on progression requirements please visit Academic Progression