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This course considers the interpretation of legislation; taxation of capital gains and investments; tax investigations and dispute resolution; GST; FBT; international taxation; ethics; and tax planning, avoidance and evasion.
In recent years, the growth in the complexity of taxation law and the increased awareness of the need for research into aspects of taxation have made it desirable that certain topics are considered in a specialist taxation course. The emphasis in ACCT358 will be on practical and legal aspects of taxation, as well as an appreciation of the intricate nature of taxation law. Broadening the focus beyond the legislation is a critical aspect, as is recognising the plethora of new developments and highlighting the fact that taxation law and practice is far from static. The course requires students to have a working knowledge and background in taxation. The course material will build upon this knowledge and develop other avenues for examination. It is intended to involve students in a critical approach to examining taxation issues.
Completion of the course should provide students with a framework to evaluate taxation issues and a foundation for involvement in taxation matters in their employment. It provides an excellent preparation for ACCT359, and subsequent honours level courses in taxation.
(1) AFIS151 or ACCT152 or ACIS152, orLAWS101; and (2) ACCT254 or ACIS254 or LAWS326 or LAWS352 or LAWS394 or LAWS395.
ACIS358, ACIS354
Rob Vosslamber
Lecture and tutorial readings and related materials will be available to be downloaded from LEARN.Required Text: CCH, Income Tax Legislation, 2011 or 2012; or Brookers, Taxation Legislation Handbook 2011 or 2012 (your legislation needs to have the Income Tax Act 2007).
Course Outline Learn
Domestic fee $655.00
International fee $2,888.00
* 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.
This course will not be offered if fewer than 20 people apply to enrol.
For further information see Department of Accounting and Information Systems .