The Degree of Master of Taxation Studies – MTaxS

1 In order to be admitted to this degree, a student must have:

either

a (i) completed the requirements for one of the following:

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

or

(b) the Degree of Bachelor of Laws

or

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

or

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

or

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

and

(ii) passed the specified prerequisite courses or such other alternative courses approved by Senate or its representative

and

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

and

(iv) 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

b completed the requirements for one of the following:

(i) either

(a) the Degree of Bachelor of Commerce

or

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

and

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

and

(iii) 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.

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 1b 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.

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 1b 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.

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

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

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

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

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

11 These regulations and/or schedule have been amended with effect from 1 January 2024.