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Quick Facts

Programme Tabs

Overview

Programme Overview

Our MTaxS is designed for graduates of Law or Commerce who wish to extend their understanding of the theoretical issues and legal structures that underpin the taxation system. The programme offers the opportunity for graduates to gain, and for practitioners to update and hone, their knowledge of tax law. 

With technical issues explained by academics and practitioners in the field, the courses predominantly cover legislation and case law applicable to taxation – but also draw from disciplines such as economics and accounting. 

Our programme provides flexible legal study for both full-time and part-time students. You can study while you work to keep up your professional momentum or go full-time to get to the next level even faster. Entry to the MTaxS is open throughout the year, offering the flexibility you need to accelerate your career. 

The MTaxS can be undertaken through coursework or a combination of coursework and research. 

* 1 December start is available for the 120-point research masters programme only, subject to supervisor availability.

Taught (coursework) masters

The programme offers courses that provide detailed analyses of particular areas of law, as well as courses that are more policy-oriented. Each course contains a significant research component, usually in the form of a 12,500-word research essay for 30-point courses. For more detailed information on courses available, see our Postgraduate taught courses page. 

Combination taught and research masters

This programme allows you to study specific areas of law via coursework as well as conducting in-depth study in an area of personal interest to enhance employment opportunities. For more detailed information on research see our Postgraduate research options page.  

Watch: Hear from staff and alumni on the Master of Taxation Studies programme. 

For more information, please contact us.

Programme Structure

The MTaxS programme offers two study pathways depending on the length of your undergraduate degree. It can be undertaken by coursework or a combination of coursework and research.

A.   The 120-point MTaxS option is available to professionals with a four-year degree

There are two ways to structure this degree:

  1. Taught masters (MTaxS 120 by coursework)

     120 points of taught courses.

     To be completed in two full-time semesters (1 year) or eight part-time semesters (4 years).

OR

  2.  Combination of taught and research masters (MTaxS 120 by 90-point thesis)

     30 points of taught courses and a 90-point minor thesis (30,000 words).

     To be completed in two full-time semesters (1 year) or four part-time semesters (2 years).

B.   The 180-point MTaxS option is available to professionals with a three-year degree

There are two ways to structure this degree:

  1.  Taught masters (MTaxS 180 by coursework)

      180 points of taught courses.

      To be completed in three full-time semesters (1.5 years) or twelve part-time semesters (6 years).

OR

  2.   Combination of taught and research masters (MTaxS 180 by 90-point thesis)

      90 points of taught courses and a 90-point minor thesis (30,000 words).

      To be completed in three full-time semesters (1.5 years) or six part-time semesters (3 years).  

Flexible study

  • We understand that personal, family and work commitments are important factors when deciding whether to study, so we offer options to fit with your lifestyle:
  • Full-semester courses taught in the early evening once a week
  • Half-semester courses taught for six weeks of the semester in the early evening once a week
  • All 15-point courses taught intensively over three consecutive days (normally Thursday to Saturday)
  • Independent research programmes

Scholarships

Discover the wide range of scholarships available at Auckland Law School for domestic and international students.

Postgraduate pathway

Download the Law postgraduate pathway (407KB, PDF)

Programme Careers

Potential Careers

Inclusion of a major in Taxation as a specialist subject in your degree offers a range of professional possibilities. Tax as a career is less subject to the normal business cycles, and demand for tax professionals is always strong.

Jobs related to this programme

  • Barrister and solicitor
  • Inland Revenue official
  • Tax Accountant
  • Tax practitioner in private practice, commerce or industry
  • Academic

Further Study Options

LLM - Master of Laws

MLS - Master of Legal Studies

PhD - Doctor of Philosophy

Student career planning services

Once you become a student at the University, you can get help with planning and developing your career from Career Development and Employability Services.

Key Information for Students

Key Information for Students

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Entry Requirements, Fees and Dates

Programme Entry Requirements

Other qualifications

If your highest qualification was gained from another tertiary institution, view our entry requirements.


University of Auckland minimum programme requirements

Minimum requirements listed here are the likely grades required and do not guarantee entry. We assess each application individually and applicants may require a higher grade to be offered a place.

Taught (120 point) - 4.0 Grade Point Average 

Bachelor of Commerce (Honours) majoring in Accounting, Commercial Law, Economics, Finance or Taxation, a Bachelor of Laws, or a Bachelor of Laws (Honours)

Research (120 point) - 4.0 Grade Point Average

Bachelor of Commerce (Honours) majoring in Accounting, Commercial Law, Economics, Finance or Taxation, a Bachelor of Laws, or a Bachelor of Laws (Honours)

Taught (180 point) - 4.0 Grade Point Average

Bachelor of Commerce majoring in Accounting, Commercial Law, Economics, Finance or Taxation

Research (180 point) - 4.0 Grade Point Average

Bachelor of Commerce majoring in Accounting, Commercial Law, Economics, Finance or Taxation

Calculate your Grade Point Average (GPA)

Further Programme Entry Requirements

As a condition of admission you may be required to take LAW 701 for a Certificate of Proficiency.

You will need to possess an appropriate background in taxation. For example, if you have completed tax courses in your Bachelor of Commerce or have appropriate experience in tax or accounting practice you may be considered for entry.

Postgraduate Requirements

You'll also need to meet other requirements, including time limits and total points limits. See Postgraduate enrolment.

Find a Supervisor

Depending on the type of programme you are pursuing, you may have the opportunity to complete a unique research project. To find out more about the research carried out at the University of Auckland and to identify potential supervisors, check out our researcher profiles.

Other Pathways to Study

Taught and Research 120 points

You must have completed the requirements for a Bachelor of Commerce (Honours) majoring in Accounting, Commercial Law, Economics, Finance or Taxation, a Bachelor of Laws, or a Bachelor of Laws (Honours) from this University, with a GPA of 5.0 or higher in 60 points above Stage III.

Taught and Research 180 points

You must have completed the requirements for a Degree of Bachelor of Commerce majoring in Accounting, Commercial Law, Economics, Finance or Taxation from this University with a Grade Point Average of 5.0 or higher in 60 points above Stage II.


If you do not meet the above entry requirements, but have other relevant experience and think you would be successful in postgraduate study, please contact us to discuss alternative pathways into our programmes.

Fees and scholarships

Fees

Fees Disclaimer

Fees are set in advance of each calendar year and will be updated on this website. Fees are inclusive of 15% GST, but do not include the Student Services Fee, course books, travel and health insurance, or living costs. Fees will be confirmed upon completion of enrolment into courses. For more information, please see Fees and Money Matters.

*Please note: amounts shown are indicative and estimates only.

Scholarships

Scholarships and awards

Find out about the scholarships you may be eligible for.

Loans and Allowances

Student loans and allowances

Are you a New Zealand citizen or resident? You could be eligible for a student loan or allowance.

Cost of Living

Cost of living

Get an idea of how much accommodation and general living in Auckland will cost.

Key Dates

Key Dates

SemesterApplication Closing DateSemester Start DateSemester End Date
2026 Semester One08 December 202502 March 202629 June 2026
2026 Semester Two04 July 202620 July 202616 November 2026
2027 Late Year Term11 November 202601 December 202627 February 2027

Other Important Dates

See important dates for the academic year, including orientation, enrolment, study breaks, exams, and graduation.

Additional Information on Key Dates

1 December start available for 120-point research masters only, subject to supervisor availability.

Regulations

Preamble

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 degree, an applicant intending to complete 120 points must have:

a (i) completed the requirements for a Bachelor of Commerce (Honours) majoring in Accounting, Commercial Law, Economics, Finance or Taxation, a Bachelor of Laws, or a Bachelor of Laws (Honours) from this University, with a GPA of 5.0 or higher, or have equivalent prior study

  or

  (ii) completed the requirements for a Bachelor of Commerce (Honours) majoring in Accounting, Commercial Law, Economics, Finance or Taxation, a Bachelor of Laws, or a Bachelor of Laws (Honours) from this University, with a GPA of 5.0 or higher in 60 points above Stage III.

2 In order to be admitted to this degree, an applicant intending to complete 180 points must have:

a (i) completed the requirements for a Bachelor of Commerce majoring in Accounting, Commercial Law, Economics, Finance or Taxation from this University with a Grade Point Average of 5.0 or higher, or have equivalent prior study, 

or

(ii) completed the requirements for a Degree of Bachelor of Commerce majoring in Accounting, Commercial Law, Economics, Finance or Taxation from this University with a Grade Point Average of 5.0 or higher in 60 points above Stage II.

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

4 Equivalence in Regulation 1 and 2 will be determined by the University. Equivalence pertains to the standard as well as nature and level of study.

5 a In exceptional circumstances the requirements in Regulation 1 may be waived by the relevant Associate Dean Academic or nominee for an applicant who has a bachelors degree and practical, professional or scholarly experience of an appropriate kind that provides an equivalent level of preparation.

b In exceptional circumstances the requirements in Regulation 2 may be waived by the relevant Associate Dean Academic or nominee for an applicant who has a bachelors degree and practical, professional or scholarly experience of an appropriate kind that provides an equivalent level of preparation.

Duration and Total Points Value

6 A student admitted to this degree under Regulation 1 or 5a 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.

7 A student admitted to this degree under Regulation 2 or 5b 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

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

9 A student admitted under Regulation 2 may be required to take LAW 701 as one of their elective courses for this degree.

10 A student must complete the University of Auckland Academic Integrity course as specified in the Enrolment and Programme Regulations, Academic Integrity, of the University Calendar.

Research Component

11 a A dissertation or thesis, when included in the programme, is to be carried out under the guidance of a supervisor appointed by the Programme Director.

b The dissertation or thesis topic must be approved by the Programme Director prior to enrolment.

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

Distinction

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

Variations

13 In exceptional circumstances the Programme Director may approve a variation to a student’s programme of study in accordance with the Enrolment and Programme Regulations.

Regulation Commencement or Amendment

14 These regulations have been amended with effect from 1 January 2026.

Schedule

Programme Schedules

Complete 120 to 180 points comprising:

  • Either:
  • 1 item from 120 points Requirements, or
  • 1 item from 180 points Requirements, and
  • 1 item from Academic Integrity Course

120 points Requirements

Complete exactly 1 of the following:

180 points Requirements

Complete exactly 1 of the following:

Academic Integrity Course

Complete exactly 1 of the following:

Graduate Profile and Programme Capabilities

Graduate Profile

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Programme Capabilities

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Programme Capabilities to Graduate Profile Map

Programme Learning OutcomesPeople and PlaceSustainabilityKnowledge and PracticeCritical ThinkingSolution-SeekingCommunicationCollaborationEthics and Professionalism
       
       
       
       
       
       
       
       
       
       

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