Regulations - Law


The Degree of Master of Taxation Studies – MTaxS

The regulations for this degree are to be read in conjunction with all other relevant statutes and regulations including the Academic Statutes and Regulations.

Admission

1 In order to be admitted to this programme, a student needs to have:

either

a completed the requirements for one of the following:

(i) the Degree of Bachelor of Commerce (Honours)

or

(ii) the Degree of Bachelor of Laws

or

(iii) the Degree of Bachelor of Laws (Honours)

or

(iv) the Postgraduate Diploma in Business in Business Taxation and an undergraduate degree approved by Senate or its representative

or

(v) an equivalent qualification approved by Senate or its representative

and

b passed the specified prerequisite courses or such other alternative courses approved by Senate or its representative

and

c achieved a Grade Point Average of 5.0 or higher in their last equivalent full-time year of study

and

d shown to the satisfaction of the Programme Director the capacity to undertake advanced study and research in the courses proposed to be taken for this degree

or

e completed the requirements for one of the following:

(i) the Degree of Bachelor of Commerce

or

(ii) an equivalent qualification approved by Senate or its representative

and

f achieved a Grade Point Average of 5.0 or higher in their last equivalent full-time year of study

and

g shown to the satisfaction of the Programme Director the capacity to undertake the courses for this degree.

2 As a condition of admission, students admitted under Regulation 1a may be required to take LAW 701 for a Certificate of Proficiency.

Duration and Total Points Value

3 A student admitted to this degree under Regulation 1a must:

a pass courses with a total value of 120 points

and

b complete within the time limit specified in the General Regulations – Masters Degrees

and

c not exceed 160 points for the total enrolment for this degree.

4 A student admitted to this degree under Regulation 1e must:

a pass courses with a total value of 180 points

and

b complete within the time limit specified in the General Regulations – Masters Degrees

and

c not exceed 220 points for the total enrolment for this degree.

Structure and Content

5 A student enrolled for this degree must complete the requirements as listed in the Master of Taxation Studies Schedule.

6 A student admitted under Regulation 1e may be required to take LAW 701 as part of this degree.

7 A student admitted to this programme must complete the University of Auckland Academic Integrity course as specified in the Enrolment and Programme Regulations, Academic Integrity, of the University Calendar.

Thesis / Dissertation

8 a A thesis or dissertation, when included in the programme, is to be carried out under the guidance of a supervisor appointed by Senate or its representative.

b The thesis or dissertation topic must be approved by the relevant Head of Department prior to enrolment.

c The thesis or dissertation is to be completed and submitted in accordance with the General Regulations – Masters Degrees.

Variations

9 In exceptional circumstances Senate or its representative may approve a personal programme which does not conform to these regulations.

Honours / Distinction / Merit

10 This degree may be awarded with Honours, Distinction or Merit in accordance with the General Regulations – Masters Degrees.

Commencement

11 These regulations came into force on 1 January 2018. The 2006 regulations for the Degree of Master of Taxation Studies were thereby repealed.

Master of Taxation Studies (MTaxS) Schedule

A student who has to complete 120 points must satisfy the following requirements:

Requirement:

Research Masters

LAW 700

30 points: COMLAW 740

90 points: LAWCOMM 794 Thesis

Taught Masters

LAW 700

30 points: COMLAW 740

90 points from COMLAW 747, 748, 757, LAWCOMM 775–792, including at least 15 points from LAWCOMM 775, 789, 790, 792

A student who has to complete 180 points must satisfy the following requirements:

Requirement:

Research Masters

LAW 700

30 points: COMLAW 740

60 points from COMLAW 747, 748, 757, LAW 701, LAWCOMM 775–792

90 points: LAWCOMM 794 Thesis

Taught Masters

LAW 700

30 points: COMLAW 740

105 points from COMLAW 747, 748, 757, LAW 701, LAWCOMM 775–790

45 points: LAWCOMM 792 Dissertation

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