ACCT254-26S1 (C) Semester One 2026

Taxation

15 points

Details:
Start Date: Monday, 16 February 2026
End Date: Sunday, 21 June 2026
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 1 March 2026
  • Without academic penalty (including no fee refund): Sunday, 10 May 2026

Description

The general principles of taxation. Topics include: principles of residence and source, the taxation of income from employment, personal property sales, deductions, depreciation, leases and trading stock and the dispute resolution process. The course will provide a working knowledge of income tax, GST, and FBT.

Prerequisites

Co-requisites

ACCT152 or ACCT156,  LAWS101

Timetable 2026

Students must attend one activity from each section.

Lecture A
Activity Day Time Location Weeks
01 Wednesday 09:00 - 11:00 C2 Lecture Theatre
16 Feb - 29 Mar
20 Apr - 31 May
Tutorial A
Activity Day Time Location Weeks
01 Friday 09:00 - 10:00 C3 Lecture Theatre
23 Feb - 29 Mar
20 Apr - 31 May
Workshop A
Activity Day Time Location Weeks
01 Thursday 15:00 - 16:00 C3 Lecture Theatre
16 Feb - 29 Mar
20 Apr - 31 May

Assessment

Assessment Due Date Percentage 
Tutorial submissions 10%
Term Test 40%
Final Exam 50%

Indicative Fees

Domestic fee $1,003.00

International fee $4,538.00

* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.

For further information see Department of Accounting and Information Systems on the departments and faculties page .

All ACCT254 Occurrences

  • ACCT254-26S1 (C) Semester One 2026
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