Taxation Studies

Overview

The Graduate Diploma in Taxation Studies offers students courses similar to those in the Bachelor of Taxation. It is designed to cover only core aspects of taxation, accounting, economics and law. The Graduate Diploma in Taxation Studies consists of eight courses studied over 2.5 part-time years or 1.0 full-time year.

Courses are similar in content to courses offered for the Bachelor of Taxation. They are separately designated so that, in appropriate cases, the content and method of assessment in courses may be varied by the Faculty Education Committee.

In no case shall a student gain a Graduate Diploma in Taxation Studies by completing fewer than six courses. Where the student is granted two or fewer credits for courses completed for other degrees, the student shall be required to choose additional courses towards credit for the degree, as approved by the Faculty Education Committee, from a list of Bachelor of Taxation and Graduate Diploma in Advanced Taxation courses.

A student can exit the Graduate Diploma after completing 4 of the 8 courses and be awarded a Graduate Certificate in Taxation Studies.
Graduate Certificate in Taxation Studies - 7541

Program Objectives and Learning Outcomes

The Graduate Diploma in Taxation Studies has two objectives:

1. To prepare graduates from disciplines other than tax, law or commerce for work in the taxation industry by giving them core training in taxation and basic component disciplines. It is not designed to gain professional accounting admission.
2. To prepare students for admission to the Master of Taxation (if they attain suitable grades) or the Graduate Diploma in Advanced Taxation.

Program Structure

The Graduate Diploma in Taxation Studies consists of 8 compulsory courses:

• ATAX0100 Principles of Aust Tax Law (6 UOC)
• ATAX0103 Microeconomics & Aust Tax Syst (6 UOC)
• ATAX0104 Framework of Commercial Law (6 UOC)
• ATAX0105 Accounting 1 (6 UOC)
• ATAX0106 Tax Administration (6 UOC)
• ATAX0113 Tax'n of Co,Trusts & Partner (6 UOC)
• ATAX0116 Critical Perspectives & Ethics (6 UOC)
• ATAX0123 Principles of GST Law (6 UOC)

Please note that, where courses are run in tandem with the Bachelor of Taxation (ATAX00**), the prerequisites and corequisites applying to parallel Bachelor of Taxation courses do not apply to the Graduate Diploma in Taxation Studies courses.

Academic Rules

Assessment Policy

In order to pass a course, candidates for the Graduate Diploma in Taxation Studies must obtain:

1. 50% or more of the total marks available in the course and,
2. a minimum of 40% in the final examination in the course.

Exemption Policy

Admission with Advanced Standing:

Students accepted for enrolment into the Graduate Diploma in Taxation Studies, may apply for advanced standing by writing to the Atax Office. The policy is located at www.atax.unsw.edu.au/study/pgradexemptions.htm. Click on the relevant program to locate the appropriate policy statement.

Fees

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

Admission Requirements

Entry to the Graduate Diploma in Taxation Studies is open to students holding an Australian Bachelors degree, or overseas equivalent, in any discipline. Students with degrees in commerce or law are likely to find the Master of Taxation, Master of International Taxation or the Graduate Diploma in Advanced Taxation more appropriate programs of study. Entry to the program is competitive, based purely on merit.

Area(s) of Specialisation

• Taxation

Diploma In Taxation

Objective :

The program is aimed at- To develop a knowledge and understanding the skill in taxation. To train the students in the process of ascertaining taxable income tax planning, ax procedure & tax management. To familiarize the students in tax accounting, tax software and tax collection methods and procedures.

Eligibility Criteria

Candidate must be a graduate of any faculty either of this University or any other university is eligible for seeking admission to this Diploma.

Examination

The examination shall be held at the end of every academic year on the dates to be announced by the university. It will carry 600 marks in aggregate. For courses / paper I to V will be carry 100 marks each and for Coursed VI, project report will carry 100 marks, out of 100 marks 75 marks. For project work and 25 marks for Viva-Voce. Respective college will conduct viva-Voce.

Duration

One-year duration.

Standard And Grades Of Passing

The standard of passing for the Diploma in Taxation - 50% marks in each paper. the candidate obtaining marks between:- a) 50% to 54% - II Class b) 55% to 59% - Higher II Class. c) 60% to 69% - I Class d) 70% and above - I Class with Distinction.

Course Structure

I II III IV V VI Financial Accounting Direct Taxes-Structure and Procedure Direct Taxes-Structure and Procedure Indirect Taxes-Structure and Procedure Auditing and structure and Procedure Project Work

Certificate in Accounting

To provide the academic training necessary for performing the accounting function. The Certificate in Accounting, in conjunction with the Certificate in Management, fulfills most of the educational requirements of L'Ordre des comptables généraux licenciés du Québec (CGA) and L'Ordre des comptables en management accrédités du Québec (CMA) and with the appropriate options prepares students to write the professional accreditation examinations of the particular Ordres.

Graduate Diploma in Taxation

The Graduate Diploma in Taxation is offered by the Centre for Continuing Education under the academic supervision of the Faculty of Graduate Studies and Research.

This 10-course (30-credit) program offers the widest possible range of graduate-level courses in Canadian, U.S. and International taxation. From the first day, you'll be learning practical knowledge you can apply immediately, whether you work in a professional practice, for a corporation or a government agency.

Qualifying Programs

The following Qualifying Program must be completed by degree holders other than C.A. and law.

8 Required courses:
CACC 520	Accounting for Management
CCTX 511	Taxation 1
CCTX 532	Taxation 2
CMS2 520	Review of Basic College Math
CEC2 532	Business Economics
CCLW 511	Law 1
BUSA 368	Business Law 2
CFIN 512	Introduction to Corporate Finance

The Abbreviated Qualifying Program must be completed by lawyers

4 Required courses:
CACC 520	Accounting for Management
CCTX 511	Taxation 1
CCTX 532	Taxation 2
CCTX 512	Introduction to Corporate Finance

Diploma Program

For C.A.s and those who have completed Qualifying Program or Abbreviated Qualifying Program.

10 Required courses:
CCTX 642	Interpretation of Tax Policy
CCLW 641	Taxation Research Methodology
CCLW 640	Tax Aspects of Litigation
CCTX 643	Taxation of International Operations
CCTX 640	Taxation of Real Estate
CCLW 643	U.S. Taxation
CCTX 641	Federal and Provincial Taxes
CCLW 645	Taxation: Partmerships and Trusts
CCTX 644	Tax Aspects: Creative Financing
CCLW 644	Corporate Reorganizations