Duration
Full-time: Varies
Part-time: Varies
Next start date
2025 Semester One – 3 March
2025 Semester Two – 21 July
Available locations
City
Points
120 or 180
Programme type
Postgraduate
Taught & research options available

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 develop, 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
This programme allows you to study specific areas of law. 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, contact a Student Hub: studentinfo@auckland.ac.nz

Programme structure

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

1.      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).

2.     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)

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

For all official programme information, including regulations about entry, enrolment, fees, examinations, and requirements for degrees, diplomas and certificates, see the University Calendar.

2025 entry requirements

My highest qualification is from:

Programme requirements

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.

  • Study option
    Taught 120 points
    Grade required
    GPA Grade Point Average 4.0

    Bachelor of Commerce (Hons), Bachelor of Laws, or Bachelor of Laws (Hons)

  • Study option
    Research 120 points
    Grade required
    GPA Grade Point Average 4.0

    Bachelor of Commerce (Hons), Bachelor of Laws, or Bachelor of Laws (Hons)

  • Study option
    Taught 180 points
    Grade required
    GPA Grade Point Average 4.0

    Bachelor of Commerce, Bachelor of Laws, or equivalent three year degree

  • Study option
    Research 180 points
    Grade required
    GPA Grade Point Average 4.0

    Bachelor of Commerce, Bachelor of Laws, or equivalent three year degree

Further programme requirements

Select your study option:

  • You must have completed the requirements for a Bachelor of Commerce (Honours) (BCom(Hons)), Bachelor of Laws (LLB) or Bachelor of Laws (Honours) (LLB(Hons)) or an equivalent degree. This degree must have been of at least four years duration

and

  • 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.

You will need to have achieved a GPA of 4.0 or higher in your last year of equivalent full-time study.

  • You must have completed the requirements for a Bachelor of Commerce (Honours) (BCom(Hons)), Bachelor of Laws (LLB) or Bachelor of Laws (Honours) (LLB(Hons)) or an equivalent degree. This degree must have been of at least four years duration

and

  • 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.

You will need to have achieved a GPA of 4.0 or higher in your last year of equivalent full-time study.

  • You must have completed the requirements for a Bachelor of Commerce (BCom), Bachelor of Laws (LLB) or an equivalent degree. This degree must have been of at least three years duration

and

  • 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.

You will need to have achieved a GPA of 4.0 or higher in your last year of equivalent full-time study.

  • You must have completed the requirements for a Bachelor of Commerce (BCom), Bachelor of Laws (LLB) or an equivalent degree. This degree must have been of at least three years duration

and

  • 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.

You will need to have achieved a GPA of 4.0 or higher in your last year of equivalent full-time study.

Programme requirements

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.

  • Study option
    Taught 120 points
    Grade required
    GPE Grade Point Equivalent 4.0

    One year of postgraduate study in business or a four-year undergraduate law degree

  • Study option
    Research 120 points
    Grade required
    GPE Grade Point Equivalent 4.0

    One year of postgraduate study in business or a four-year undergraduate law degree

  • Study option
    Taught 180 points
    Grade required
    GPE Grade Point Equivalent 4.0

    A three year undergraduate law degree

  • Study option
    Research 180 points
    Grade required
    GPE Grade Point Equivalent 4.0

    A three year undergraduate law degree

  • Qualification
    IELTS Academic International English Language Testing System
    Score required
    7.0

Further programme requirements

Select your study option:

You must have completed either:

  • one year of postgraduate study in business, following an undergraduate degree at a recognised university

or

  • a four-year undergraduate law degree at a recognised university

or

  • you will need to possess an appropriate background in taxation. For example if you hold an undergraduate business degree and have appropriate experience in tax or accounting practice you may be considered for entry.

You will need to have achieved a GPE of 4.0 or higher in your last year of equivalent full-time study.

You must have completed either:

  • one year of postgraduate study in business, following an undergraduate degree at a recognised university

or

  • a four-year undergraduate law degree at a recognised university

or

  • you will need to possess an appropriate background in taxation. For example if you hold an undergraduate business degree and have appropriate experience in tax or accounting practice you may be considered for entry.

You will need to have achieved a GPE of 4.0 or higher in your last year of equivalent full-time study.

  • An undergraduate degree in commerce or law at a recognised university

or

  • You will need to possess an appropriate background in taxation. For example if you hold an undergraduate business degree and have appropriate experience in tax or accounting practice you may be considered for entry. 

You will need to have achieved a GPE of 4.0 or higher in your last year of equivalent full-time study.

  • An undergraduate degree in commerce or law at a recognised university

or

  • You will need to possess an appropriate background in taxation. For example if you hold an undergraduate business degree and have appropriate experience in tax or accounting practice you may be considered for entry.

You will need to have achieved a GPE of 4.0 or higher in your last year of equivalent full-time study.

For all official programme information, including regulations about entry, enrolment, fees, examinations, and requirements for degrees, diplomas and certificates, see the University Calendar.

How much does a Master of Taxation Studies cost per year?

2025 fees

Domestic students
NZ$21,432*
International students
NZ$57,418*

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. Amounts shown are indicative only. In addition to the tuition fees, there is a Student Services Fee of $9.24 per point, estimated at $1,108.80 for full-time study (120 points). Fees will be confirmed upon completion of enrolment into courses.

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

Find out about financial support information

Scholarships and awards

Find out about the scholarships you may be eligible for.

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

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

For all official programme information, including regulations about entry, enrolment, fees, examinations, and requirements for degrees, diplomas and certificates, see the University Calendar.

Key dates

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

Application closing dates

Semester One 2025
8 December 2024
Late Year Semester 2024
11 November 2024
Late Year Semester 2025
11 November 2025

Start dates

Here are the start dates for the programme.

Other important dates

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

For all official programme information, including regulations about entry, enrolment, fees, examinations, and requirements for degrees, diplomas and certificates, see the University Calendar.
  • COMLAW 740: Tax base
  • COMLAW 747: Goods and Services Tax
  • LAWCOMM 775: International Tax Law
  • LAWCOMM 783: Avoidance Provisions
  • LAWCOMM 788: Asia Pacific Tax

For detailed information on courses see our Postgraduate taught courses page.

For all official programme information, including regulations about entry, enrolment, fees, examinations, and requirements for degrees, diplomas and certificates, see the University Calendar.

Where could this programme take you?

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
Hayden Vickers

Hayden talks about how a Master of Taxation Studies has helped his career

Read more

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