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Graduate Certificate in Taxation

  • Overview
  • Structure
  • Entry requirements
  • How to apply
  • Student experience
  • FAQs
​​

Why choose this graduate certificate?

  • Develop advanced knowledge and professional skills in taxation, with the support of leading tax academics
  • Keep up with the complexity of Australian tax legislation, policy and practice to better support your clients
  • Flexible study mode: Ability to study online or face-to-face, to balance your studies with work and personal commitments
  • Articulation pathway: Opportunity to continue your studies with the Master of Taxation 
  • Recognition of prior learning: Depending on the courses completed in this graduate certificate, you may be awarded transfer credits towards the Master of Taxation 
  • Additional information: If you did not complete a taxation course as part of your bachelor degree, you are required to complete a qualifying taxation course (TABL5901) prior to commencing the graduate certificate

Who is this degree for?

  • You are a taxation specialist or practitioner wanting to expand your tax knowledge and professional skills in a short time frame
  • You’re looking at a pathway into a master degree in taxation

Job and career prospects

The graduate certificate may lead to further studies in taxation, which will open up many career opportunities including:

  • Taxation specialist in the private or public sector
  • Manager with a revenue authority or tax agency
  • International taxation advisor
  • Financial planner or personal wealth advisor

The Graduate Certificate in taxation consists of 4 elective courses (24 UOC).

Elective courses

TABL5503 Taxation of Corporations

The company remains the most widely used vehicle for the collective investment of capital. The central role of the company in our modern liberal market economy requires special and close consideration of the taxation of it, and its members. Corporate tax integration policy has led to the introduction of the imputation system, and the technical legal rules surrounding the distribution of corporate profits are a focus of this subject. Because the imputation system confers tax benefits upon shareholders, a variety of anti-avoidance rules have been constructed to prevent the use of those benefits in tax arbitrage strategies.

Course outline
TABL5505 Taxation of Trusts

The trust is a major form of vehicle used for holding investment assets, for transferring family wealth to future generations and for income splitting. In addition, fixed public trusts, which are now commonly known as public unit trusts, funds or 'collective investment vehicles', have become a major form of public investment vehicle. Most superannuation funds are, in fact, trusts. The trust is not a distinct legal entity and is not taxed as a separate entity. The primary rule is that the beneficiary under a trust is subject to tax. Only where the beneficiary is not subject to tax will the trustee be assessed to pay tax. This course is mainly concerned with establishing when the primary rule applies, and when it is displaced by the exceptional rules. An understanding of the specific tax treatment of trusts is important to any student setting out to acquire, or refine, an understanding of the Australian tax system.

Find the course outline PDF for this course in the archives

TABL5510 Taxation of Superannuation

This course provides a general introduction to the taxation of superannuation in Australia, in particular to the main types of superannuation funds and how their income is taxed, the treatment of contributions to those funds, and the taxation of benefits paid on retirement or termination of employment. The concessional tax treatment of income earned by superannuation funds and the benefits paid out are examined in detail. The course also explores areas such as the superannuation guarantee scheme, which is the Government's main tool for implementing its retirement incomes policy, and the superannuation contributions surcharge.
  

Course outline
TABL5515 Taxation of Capital Gains

This course centres upon the basic structure and central concepts of the Australian Capital Gains Tax. It considers the policy rationale for taxing capital gains, and provides in-depth technical analysis of the legislation. It covers the general scheme, detailed calculation provisions, the impact of CGT on entities (such as companies, trusts and partnerships) and on specific assets, and the CGT concessions that exist in the roll-over and exemption provisions for individuals and large and small businesses. The course explores some of the key anti-avoidance provisions that exist, and aims to provide a thorough understanding of the key aspects of the Australian CGT.

Course outline
TABL5520 Principles of Australian International Tax

This course provides a broad overview of the most important elements of Australian tax law as it affects international transactions (whether involving the movement of funds, of property or of people). It examines the policy issues in international taxation, the framework of Australian rules, the basis upon which Australian tax jurisdiction is exercised (ie, residence in Australia and source of income) and examines the manner in which Australia taxes Australian source income of non-residents and foreign source income of Australian residents (including foreign source income of controlled foreign corporations and trusts which is attributed to Australian resident controllers) as well as the operation of Australia's Double Tax Agreements and international anti avoidance provisions.

Course outline
TABL5523 Principles of Goods and Services Tax Law

The object of this course is to provide high level conceptual and analytical knowledge of GST appropriate to the practical requirements of business, legal and accounting advisers working with GST on a regular basis. This course works through most aspects of the GST law and looks briefly at the underlying policy implications in some areas of the law. It briefly analyses related legal and taxation issues. The course concentrates on the Australian legislation although there is some mention of relevant overseas experience. The focus of the course will be to achieve a sound understanding of the principles of Australia's GST law. There will be an emphasis on day to day practical operational features - including the rulings - which you must obtain separately. You will also need to stay up to date with relevant journal articles and any new rulings as the session progresses.

Find the course outline PDF for this course in the archives

TABL5525 Taxation of Employee Remuneration

This course examines the treatment of employee remuneration in the Australian taxation system. We start by examining the employer/employee relationship, contrasting it with the principal/independent contractor relationship. This distinction is central to understanding our tax laws. Tax collection obligations imposed on employers, including under PAYG and the pay-roll tax system, are considered in detail. Employers' obligations and employees' rights under the superannuation guarantee system are examined, as are tax concessions for contributions and the taxation of payments made on termination of employment (eg, arising from redundancy, unfair dismissal or death). The course examines the treatment of personal services income when it is derived through an interposed entity, and the tax consequences of salary sacrifice arrangements and salary packaging. Finally, we look at the Tax Office's response to arrangements aimed at avoiding tax on payments for services performed.

Find the course outline PDF for this course in the archives

The Graduate Certificate in Taxation is a pathway program to a qualification in taxation. There are 2 categories of entry.

Category A

To be eligible for the program, you need to have:
  • A recognised bachelor degree (or equivalent qualification) in taxation, law, accounting or business as determined by the UNSW Business School
OR

Category B

To be eligible for the program, you need to have:
  • A recognised bachelor degree (or equivalent qualification), as determined by UNSW Business School; and
  • At least 2 years full-time relevant work experience

Supporting documentation

Category B applicants need to provide a detailed resume (outlining relevant competencies and achievements) and evidence of other academic and professional qualifications.

The UNSW English Language requirements also apply to this program.


Note: If you did not complete a university level course of study in taxation as part of your bachelor degree, you are required to complete a qualifying taxation course (TABL5901) prior to commencing the Graduate Certificate in Taxation. Also, the qualifying taxation course does not count towards the Graduate Certificate in Taxation.

Articulation pathway

In order to articulate into the Master of Taxation, you have to successfully complete four courses within the Graduate Certificate in Taxation, and achieve a minimum overall grade (WAM) of 65.

Contact us if you require further clarification on this articulation pathway.

Application checklist

Before you apply, ensure that you:

  1. Choose the right program that matches your interests and career aspirations
  2. Meet the entry requirements of the program
  3. Check if you are eligible to apply for credits or advanced standing based on recognition of prior learning (RPL) for this program
  4. Note: You can apply for credits during the online application process

  5. Have the various supporting documentation for your application. E.g.

   a. Official academic transcripts
   b. Proof of completion of qualification
   c. Proof of identity and citizenship
   d. Proof of relevant work experience (if required)

    You can upload the above documentation during the online application process

How to apply

You can apply for this program online:

There are two intakes per year:

  • Semester 1 (March) intake, apply by November 30
  • Semester 2 (July) intake, apply by May 30

Late applications may be accepted after the closing dates subject to the availability of places.

Need help?

Still need help finding the right postgraduate business program for you? Contact us now.

We know you're busy balancing postgraduate study with your personal and other work commitments. So UNSW Business School's dynamic learning spaces, facilities and student support helps you make the most of every day on campus.

Expand your professional network

Your postgraduate cohort is more than a valuable future business network – you'll make lifelong friends in class and at a range of social events. Join a student club – there are more than 180 social, cultural, sports and professional clubs to choose from. The Graduate Student Association is a great place to start.  Find out more

All the support you need to achieve

If it has been a while since you last studied, you may need to brush up on your skills. We'll help with study skills workshops and Career Mentoring programs. Our Meet the Executive series offers unique behind the scenes business insights and the Business School's LEAD Business Leadership program, as well as many other orientation, leadership and mentor programs, can open the door to new opportunities. Find out more

Stay active on campus

Exercise boosts your mental wellbeing and can help you deal with exam or assignment pressures. It's easy to stay fit with state of the art sporting facilities on campus, including a 50m indoor pool, fitness centre, squash courts and a range of competitive sports teams.

Everything you need in one place

The UNSW Kensington campus is like a village hub, with cafes, bars, banks, a post office, medical and dental centres as well as retail outlets. It's a short bus trip to Sydney's CBD, many beautiful beaches, the SCG and Centennial Park, and movie theatres at Fox Studios.

Make the most of every opportunity

Your postgraduate degree is a unique chance to get a new perspective on life. So get involved – as well as student clubs and social activities there are internships, volunteer projects, competitions and international exchanges on offer. It's a great way to further develop your leadership, project management or specialist skills.

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Quick facts for students

Program code
7321
Award
Graduate Certificate
Assumed Knowledge
Taxation, Law or Commerce
Total Units of Credit (UOC)
24
Study Mode
Face to face
Online
Duration
0.5 year full-time, 1 year part-time
Commencing semesters
Semester 1 – March Semester 2 – July
Course fee*
$4,110
Program fee (total)*
$16,440
* Fees are indicative only

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​​​​​​​​​Area of Study

Browse the list of study areas available for postgraduate study

 

​​​​​​​​​​​​​​​​​Search Degrees​​

Find a degree, course or interest