University of Western Australia

What you'll study

This Graduate Diploma delivers concentrated study of key areas of Australian taxation law, combining doctrinal material with applied skills and problem-solving. Teaching emphasises statutory interpretation, case law, tax policy considerations and the practical mechanics of tax compliance and dispute resolution.

• Foundations of Australian Taxation Law – principles of income tax law, residency, assessable income and deductions.
• Income Tax: Individuals and Trusts – detailed study of the taxation of individuals, trusts and beneficiaries, including distribution and anti-avoidance issues.
• Company and Business Taxation – taxation of companies, dividends, consolidations and the treatment of business structures.
• Goods and Services Tax (GST) and Indirect Taxes – GST principles, supplies, input tax credits and interaction with other indirect taxes.
• International Taxation – cross-border taxation issues, double tax agreements, transfer pricing and permanent establishment concepts.
• Tax Administration, Compliance and Dispute Resolution – ATO practice, audits, objections, litigation and alternative dispute resolution in tax matters.
• Tax Policy and Ethics – design and critique of tax policy, ethical obligations for tax practitioners, and contemporary reform debates.

Units are taught through a mix of lectures, seminars, casework and assessed problem-based assignments. The diploma is structured as a coursework programme comprising compulsory core units and a selection of electives that allow students to tailor study to practice areas such as superannuation taxation, small business tax concessions or tax accounting issues.

Entry requirements

Applicants are normally required to hold a recognised Bachelor of Laws (LLB), Juris Doctor (JD) or an equivalent degree in law. Graduates with a relevant accounting or commerce degree plus substantial professional experience in taxation may also be considered. Domestic and international applicants whose prior qualification was not taught in English must meet the university's English language proficiency requirements.

Selection may take account of academic record and professional experience. Those without a law degree who are admitted to legal practice or who have significant taxation experience should consult the faculty for possible pathways or prerequisite requirements.

Career prospects

Graduates gain specialist legal knowledge that is directly applicable to a range of tax-related careers. Typical roles include:

• Tax lawyer in private practice advising on income tax, GST and international tax matters;
• Tax adviser or senior tax consultant within chartered accounting firms or boutique tax firms;
• In-house tax counsel for corporations, helping manage tax affairs, structuring and compliance;
• Positions in government revenue agencies, revenue policy departments or treasury offices dealing with administration and reform;
• Advisory and compliance roles in superannuation funds and financial services where tax structuring is central.

The diploma is particularly useful for practitioners seeking specialised legal grounding to support professional accreditation, technical progression within firms, or further postgraduate study in taxation law or commercial law.

Why study at University of Western Australia

The University of Western Australia offers tax teaching delivered by academics and practitioners with extensive experience in Australian taxation law, drawing on the Law School's connections with local and national legal and accounting firms. Students benefit from a curriculum that balances theoretical rigour with practical application and problem-based learning.

UWA provides flexible study arrangements suitable for working professionals, access to seminars and industry events, and opportunities to engage with tax practitioners through guest lectures and professional networks. Studying at UWA also situates students in Perth’s legal and commercial community, where many graduates progress into roles with major firms, specialist practices and government agencies.