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Graduate Certificate in Taxation

Develop advanced knowledge in Australian taxation law with the UNSW Graduate Certificate in Taxation.

  • Overview
  • Structure
  • Entry requirements
  • How to apply
  • Career opportunities
  • FAQs
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The Graduate Certificate in Taxation, UNSW Sydney, provides industry-leading knowledge and exceptional professional skills to taxation specialists and practitioners. Explore topics that are specific to your career or academic goals. The program is a pathway into the Master of Taxation if you haven’t met its entry requirements.

Graduates are able to support their clients better, having gained a current and comprehensive understanding of complex Australian tax legislation, policy and practice.

Why choose this graduate certificate?

The Graduate Certificate in Taxation has a flexible delivery - courses are offered online and face to face to meet your work/life balance. In less than a year, gain an advanced skillset and eligibility for the Master of Taxation.

Choose electives from topics including taxation of corporations, trusts, superannuation, capital gains and principles of Australian international taxation, and the Good and Services Tax law. See the program structure for detailed information.

Our programs are shaped by industry leaders and world-class academics who recognise the future will present career opportunities that don’t exist today. Our students build professional networks among more than 90,000 Business School alumni worldwide. The skills and insights gained from your Graduate Certificate in Taxation can have an immediate positive effect on your career.

Who is this degree for?

  • Taxation specialists or practitioners wanting to expand tax knowledge and professional skills in a short time frame
  • Those seeking a pathway into a master’s degree in taxation

Note: If you did not complete a taxation course as part of your bachelor’s degree, you must complete the qualifying taxation course (TABL5901) before starting this graduate certificate.

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 adviser
  • Financial planning expert or personal wealth adviser

Why the Business School?

UNSW Business School is a leading business school in the Asia-Pacific, with our subjects consistently ranking within the top 50 worldwide. We are rated “Well above world standard” for Accounting and Auditing by the Excellence in Research Australia (ERA) government assessment. Read more about our rankings and reputation.

During this postgraduate degree you will have access to a suite of professional development opportunities offered by Career Accelerator, that are exclusive to UNSW’s Business School students. Career Accelerator helps you build industry connections through networkingmentoringinternships and global business practicums opportunities.



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.

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.

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.
  

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.

TABL5520 Principles of Australian International Taxation

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.

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.

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.

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 three intakes per year:

  • Term 1 (February): 30 November
  • Term 2 (June)*: 31 March
  • Term 3 (September): 31 July

*Please note that not all programs have a Term 2 intake.

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.

UNSW Business School students are Australia’s best and brightest, with a reputation for drive and innovation. Our graduates have exceptional employability rates, performing well above the national average. In the 2018 QILT survey, 93% of our postgraduate students were employed full-time within four months of graduating and were earning a median wage of $120k.

Our degrees include up to two for-credit industry experiences, such as internships or global business practicums. The experiences are part of a suite of opportunities that is exclusive to UNSW’s Business School students and organised through Career Accelerator. The professional development opportunities complement your studies, build connections to industry and give you a clear advantage after graduation.

The opportunities are grouped within the Networking, Mentoring, Internships, and Global sections of Career Accelerator.

Networking

The people you meet during your time at university can play a profound role in positively shaping your career. Connect with like-minded and influential people through:

  • Industry Insights – workshop sessions delivered by industry partners
  • Industry Events – invitation-only events hosted by industry partners
  • Business Case Competitions – impress future employers with your problem-solving skills

Mentoring

Participating in a mentoring program will boost your confidence, help grow your professional network, develop your communication, teamwork and leadership skills as well as building upon your business acumen.

  • Career Mentoring Program – a 10-week program of career mentoring and coaching
  • Australian Business Essentials – mentoring for international students with no previous Australian work experience

Internships

UNSW Business School’s for-credit and not-for-credit opportunities such as traditional internships, consultancy projects, social entrepreneurship practicums, virtual internships and extra-curricular experiences.

  • Internships & Consulting Projects – for-credit projects available in person and online
  • Social Entrepreneurship Practicum – for-credit practicum to develop professional team skills in a real project
  • Business Experience – online and in-person projects for professional development

Global

The personal and professional benefits of living, studying or working in a different culture are immense and recognised by employers.

  • Global Business Practicum - work in small cross-disciplinary student consulting team on a genuine business issue, usually in Asia
  • Social Entrepreneurship Practicum - build entrepreneurial, workplace and leadership capabilities in Bali
  • Student Exchange – live and study overseas at one of our 200 partner universities

View the full suite of Career Accelerator opportunities.



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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
0.7 year full-time, 1 year part-time
Commencing terms
Term 1 - February
Term 2 - June
Term 3 - September
Course fee*
$4,260
Program fee (total)*
$17,640
* Fees are indicative only

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