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

DRAFT TIMETABLE:

Please note that the 2026 timetable has not been finalised.

Scheduled days and times will be confirmed, following review, on 15th October.

Timetable 2026

Students must attend one activity from each section.

Lecture A 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 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 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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