1.

Exemption may be granted for courses for which a student has already received credit in another degree or qualification.

2.

Applicants should submit the Course Exemption/Advanced Standing (SA25) form with their application for admission to Atax. Where the application for admission is successful, the request for Course Exemption/Advanced Standing will be processed.

3.

Atax grants exemptions. Claims for exemptions are administered by the relevant Course Authorities (normally the Schools expert in the relevant area).

4.

Although the Commerce and Economics Group of Schools does not take into account courses completed more than five to seven years before the application. A flexible policy is applied to Tax and Law courses. Exemption will not usually be granted where there has been extensive change in the law in a particular area of study since completion.

Admission with Advanced Standing

1.

A maximum of eight courses can be exempted for the Bachelor of Taxation Degree.

2.

Exemptions might be granted where a student has passed a course of similar content and standard to the Bachelor of Taxation degree. Study can include TAFE courses (see below).

General Education Exemptions

3.

Graduates and some mature students with extensive equivalent experience may be able to gain exemption from General Education courses (please refer to the section on General Education Exemptions below).

Core Tax Courses

4.

Exemption will rarely be given for core tax courses. Even if students have studied basic tax or have considerable experience, Atax considers that a detailed revisiting of basic concepts is important and that more experienced students can complete this examination at a higher level.

5.

Students who have successfully completed Foundation Tax offered by the Taxation Institute of Australia may be granted 6 unspecified Units of Credit towards the Bachelor of Taxation.

Exemption policy for Master of Taxation, Master of International Taxation, Master of Applied Taxation and Grad Dip Advanced Taxation

1.

Atax has determined that exemption shall be available for not more than two Courses for the Master of Taxation, Master of International Taxation or Graduate Diploma in Advanced Taxation.

2.

Exemptions are granted only if courses are of a standard and content equivalent to corresponding courses in the Atax Program. Course authorities do not normally grant exemption for courses completed other than in Universities or Colleges of Advanced Education with high standing in the relevant area. In order to gain exemption, students will require a pass in courses of equivalent standard to the corresponding courses in UNSW and with substantially the same content as relevant postgraduate courses in the Atax Program. Whilst relevant to admission, the passing of TAFE courses will not normally generate exemptions.

3.

Atax has determined that exemption shall not be granted for any of the courses formerly designated ATAX02** and that candidates who have completed similar courses shall not be permitted to enrol in the equivalent courses in the Master of Taxation, Master of International Taxation or Graduate Diploma in Advanced Taxation. These courses are designed to give detailed exposure to key areas of taxation and the policy is designed to encourage more experienced students to extend such exposure to a higher level.

4.

Exemptions are not available for undergraduate or similar courses completed at any institution, whether counting towards a qualification or not. This includes any course completed for the Bachelor of Taxation at Atax, even though those courses may be of a higher standard or better content than other undergraduate courses.

5.

Exemptions for courses in the Graduate Diploma in Advanced Taxation, Mater of Taxation or Master of International Taxation will not be granted for any course completed for the Graduate Diploma in Taxation Studies. Exemptions for postgraduate courses completed in other institutions or University of New South Wales courses shall be granted only if the courses are of a standard and content equivalent to courses in the Atax Program.

6.

Atax has determined students who are currently enrolled in the Graduate Diploma in Advanced Taxation, Master of Taxation or Master of International Taxation programs and who successfully complete the ICAA CA Program may be granted 6 unspecified Units of Credit towards the Graduate Diploma in Advanced Taxation, Master of Taxation or Master of International Taxation degree.

7.

Atax has determined students who are currently enrolled in the Graduate Diploma in Advanced Taxation, Master of Taxation or Master of International Taxation programs and who successfully complete the ICAA Professional Year Program (PY) may be granted 6 unspecified Units of Credit towards the Graduate Diploma in Advanced Taxation, Master of Taxation or Master of International Taxation degree and a further 6 unspecified Units of Credit towards these degrees if they have passed the Advanced Tax Module as part of the PY.

8.

Atax has determined that students

a) who are currently enrolled in or enrol in future in the Graduate Diploma in Advanced Taxation, Master of Taxation or Master of International Taxation degrees;

b) who have successfully completed an undergraduate taxation course/subject, and

c) who successfully complete CPA Australia’s CPA Program (having passed the elective CPA105 - Taxation Examination)

may be granted 6 unspecified Units of Credit towards the Graduate Diploma in Advanced Taxation, Master of Taxation or Master of International Taxation degree.

9.

Nothing in this policy shall be read as relaxing the general policy stated in the rules for articulation from the Graduate Diploma in Advanced Taxation to the Master of Taxation or Master of International Taxation - that students must complete a minimum of four Courses at the ATAX04** level in order to be eligible for the award of the Master of Taxation or Master of International Taxation.

10.

Atax has determined that no advanced standing or exemptions shall be granted for Atax courses in the Master of Applied Taxation.

Exemptions policy for the Graduate Diploma in Taxation Studies

1.

Atax has determined that in no case shall a student gain a Graduate Diploma in Taxation Studies by completing less than eight courses.

2.

Where a student is granted three or more credits for courses completed as part of the work for other degrees (whether granted credit for another degree or not), the student shall enjoy two exemptions and, in lieu of the remaining courses shall be permitted to choose additional courses, as approved by the Atax, from a list of Bachelor of Taxation and Graduate Diploma in Advanced Taxation courses.

3.

Exemptions are granted only if courses are of a standard and content equivalent to corresponding courses in the Atax Program. Course authorities do not normally grant exemption for courses completed other than in Universities or Colleges of Advanced Education with high standing in the relevant area. In order to gain exemption, students will require a pass in courses of equivalent standard to the relevant courses in UNSW and with substantially the same content as relevant Postgraduate courses in the Atax Program. While relevant to admission, the passing of TAFE Courses will not normally generate exemptions.

1.

Where Bachelor of Taxation students seek exemption from General Education in whole or in part on the basis of specific courses previously studied at a university:

Courses claimed shall be examined on a case by case basis by the Atax Teaching and Curriculum Committee to establish that they meet UNSW General Education criteria. Where such criteria are met, an appropriate exemption shall be allowed. In non-controversial cases this process is delegated to the Atax General Education Convenor.

2.

Where Bachelor of Taxation students seek exemption from General Education in whole or in part on the basis of substantial completion of courses previously studied at an appropriate level at other tertiary institutions:

Courses claimed shall be examined on a case by case basis by the Atax Teaching and Curriculum Committee to establish that they meet UNSW General Education criteria. Where such criteria are met, an appropriate exemption may be allowed. In non-controversial cases this process is delegated to the Atax General Education Convenor. As Atax students come from diverse backgrounds, frequently have overseas tertiary qualifications and generally are mature age, it is anticipated that a number of cases will need to be referred to the Atax Teaching and Curriculum Committee. In determining the appropriate tertiary level of the program, resources such as the Commonwealth Guide to Overseas Qualifications shall be employed.

3.

UNSW General Education criteria which must be met.

These include:

• Prior study on which exemptions are based must be in an area substantially outside that covered by the normal range of Bachelor of Taxation courses.

• Student learning should have been achieved within teaching units whose approach to the discipline would be expected to be substantially different from that of a law or business teaching unit.
  

4.

It is noted particularly that UNSW General Education rules do NOT allow claims for exemption based on life experience alone.

The university requires objective tertiary level study of the area claimed. All students are assured of fair and equitable treatment using this approach. The community at large benefits from the sure knowledge that every undergraduate successfully building their career on a UNSW Bachelor of Taxation degree really does have exposure to broad education at tertiary level.

5.

Double counting

Course(s) and/or study undertaken in programs other than the Bachelor of Taxation may not be accepted for General Education exemption(s) where the course(s) or study was a primary qualification for entry into the Bachelor of Taxation. Similarly, an exemption will not be allowed where such exemption would effectively enable a student to gain credit more than once with respect to the study or course(s).

6.

Procedure

Application is made to the Teaching and Curriculum Committee of the Atax, utilising the exemptions claim form Course Exemptions/Advanced Standing (SA25).

Atax Course

Conditions for granting of exemption

ATAX0002 Computer Information Systems

B/Credit average overall in TAFE program and completion of the following subjects [or equivalents]:

• BSBCMN214A - Create and use simple spreadsheets

• FNSICGEN302A - Use technology in the workplace

• BSBADM308A - Process payroll

• FNSACCT407A - Set up and operate a computerised accounting system

• BSBADM404A - Develop and use complex spreadsheets

• FNSACCT505A - Establish and maintain accounting information systems

ATAX0004 Framework of Commercial Law

B/Credit average overall in TAFE program and completion of the following subjects [or equivalents]:

• 8395F - Commercial Law I

• 9434R - Commercial Law II

N.B. Please note that FNSACCT404A Making Decisions in a legal context is not considered equivalent to these courses.

ATAX0005 Accounting 1

Completion of the following subjects [or equivalents]:

• FNSICACC304A - Prepare and bank receipts

• FNSICGEN305A - Maintain daily financial/business records

• FNSICACC306A - Process journal entries

• BSBCMN308A Maintain Financial Records

• FNSACCT406A - Maintain asset and inventory records

• BSBADM408A - Prepare financial reports

ATAX0010 Accounting 2

B/Credit average overall in TAFE program and completion of the following subjects [or equivalents]:

• FNSACCT402A Produce job costing information

• FNSACCT403A Prepare operational budgets

• FNSACCT405A Prepare financial statements

• FNSACCT503A Manage budgets and forecasts

• FNSACCT504A Prepare financial reports for a reporting entity

• FNSACCT507A Provide management accounting information

ATAX0057 Business Finance

B/Credit average overall in TAFE program and completion of the following subjects [or equivalents]:

• FNSACCT608A Evaluate organisations financial performance

• FNSACCT609A Evaluate financial risk

N.B. Students wishing to obtain professional accreditation may still need to complete this course to meet the academic requirements of some professional bodies, even if they are eligible for exemption based on previous TAFE study.

ATAX0059 Management Accounting

B/Credit average overall in TAFE program and completion of the following subjects [or equivalents]:

• FNSACCT605A Implement organisational improvement

• FNSACCT613A Prepare and analyse management accounting

N.B. Students wishing to obtain professional accreditation may still need to complete this course to meet the academic requirements of some professional bodies, even if they are eligible for exemption based on previous TAFE study.

ATAX0060 Auditing

B/Credit average overall in TAFE program and completion of the following subjects [or equivalents]:

• 9434YC Applied Audit Framework

• FNSACCT606A Conduct internal audit

• FNSACCT506A Implement and maintain internal audit

N.B. Students wishing to obtain professional accreditation may still need to complete this course to meet the academic requirements of some professional bodies, even if they are eligible for exemption based on previous TAFE study.

GENZ2000

B/Credit grade average overall in TAFE program, plus a number of electives (generally 5 or 6) from areas other than accounting, computing, law or business.