Course: Master of International Customs Law & Admin/Master of International Revenue Admin (online) (108JB)

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Award: Master of International Revenue Administration, Master of International Customs Law and Administration
Course Level: 04
Faculty: Faculty of Business, Government & Law
University Admissions Centre (UAC) Course Code: 885148
CRICOS Code: N/A23
Offered Locations and Delivery Modes:

• UC Bruce Campus
  • Full Time, Online -
  • Part Time, Online -

Introduction

This is a 48 credit point course (equivalent to 2 years full-time study) which enables candidates to complete two Masters degrees within one period of candidature. It is designed for law and non-law graduates who wish to develop their skills in the administration of border management. Students will develop their knowledge in areas such as international customs law, international trade law, the WTO and other areas of trade regulation. The course will also cover international models and approaches to revenue management, while assisting students to apply these principles in their own domestic context. The course will be particularly suited to government officials, customs officers, tax and excise accountants and company executives responsible for the implementation of, and compliance with, customs, excise and taxation policies and legislation.

Learning outcomes from the course, student will be able to:
- develop policy and legislation in relation to excise, tax and customs revenues;
- implement and manage Government policy on revenues;
- manage compliance with revenue legislation;
- compare and contrast tax, customs and excise models around the world.

Course Requirements

48 credit points comprising:

(a) Required (30 credit points):
7990 Customs Management Theory and Practice PG (6cp)
7559 International Customs Law PG (6cp)
6342 Regulatory Compliance Management PG (6cp)
7847 Excise PG (6cp)
7992 Direct Taxation: Principles and Practice PG (6cp)

(b) Restricted choice (18 credit points):
18 credit points chosen from the following units (units are 3 credit points unless noted otherwise):
6337 Intl Commercial Transactions Law PG
6336 International Air Law PG
7558 GATT/WTO Law PG
6343 Anti-Dumping & Countervailing PG
7563 International Regulation of Intellectual Property PG
6338 Legal Research Project PG (6cp)
6806 Customs Reform and Modernisation PG (6cp)
7873 Customs Valuation PG
7874 Harmonized System Tariff PG
7875 Maritime Enforcement PG
7876 Strategic Export Controls PG
7919 International Supply Chain Management PG
7991 Illicit Drugs PG
7994 Direct Taxation Administration PG
7993 Indirect Taxation PG
7848 Fuel Taxation PG
7849 Alcohol Taxation PG
7851 Tobacco Taxation PG
8042 Environmental Taxation PG
Any other G or PG level unit approved by the course convener.

Typical Course Structure

Course Duration

Admission Requirements

Applicants must have a degree or equivalent as approved by the University. Admission is open to graduates in any discipline. Applicants are normally expected to have achieved a credit average in their undergraduate course and to have a minimum of two years work experience in customs, tax, excise or a related area. International applicants must satisfy the University of their competence in English, e.g. by an IELTS (Academic) score of 6.5 or more. Direct RPL-based admission is not available for the course.

Approved credit arrangements
Subject to approval, credit based on Recognition of Prior Learning may be available for up to 18 credit points based on RPL provisions approved for specific units in this course. Advanced standing of 12 or 24 credit points may be granted for completion of the Graduate Certificate and Graduate Diploma in International Customs Law and Administration respectively. Students who have completed the Master of International Customs Law and Administration or the Master of International Revenue Administration may apply to enrol in the combined course and receive the second award after the completion of 12 credit points of additional study to meet the requirements of the combined course.

Subsumable awards

The following awards are subsumable into the Master of International Customs Law and Administration/Master of International Revenue Administration:
- Graduate Certificate in International Customs Law and Administration
- Graduate Diploma in International Customs Law and Administration
- Graduate Certificate in Excise Studies
- Graduate Diploma in Excise Studies
- Graduate Certificate in International Revenue Administration
- Graduate Diploma in International Revenue Administration.