ACCT358-15S1 (C) Semester One 2015

Advanced Issues in Taxation

15 points

Details:
Start Date: Monday, 23 February 2015
End Date: Sunday, 28 June 2015
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 8 March 2015
  • Without academic penalty (including no fee refund): Sunday, 24 May 2015

Description

This course considers the interpretation of legislation; tax planning, tax avoidance and tax evasion; tax investigations and dispute resolution; tax penalties; ethics; international taxation; and company taxation.

Learning Outcomes

Having engaged in learning during the course, students will be able to:

(a) Critically evaluate whether a particular arrangement or transaction constitutes tax avoidance (and the application of the General Anti-Avoidance Rule or GAAR);
(b) Determine appropriate penalties applicable to a tax shortfall;
(c) Demonstrate an understanding of ethical issues;
(d) Demonstrate an understanding of issues of international taxation such as the application of double tax agreements (DTAs);
(e) Describe the steps involved in the dispute resolution process and outline the Commissioner of Inland Revenue’s key information gathering powers; and
(f) Demonstrate an understanding of the taxation issues related to companies.

Prerequisites

(1) ACCT152 or ACIS152, or
LAWS101; and (2) ACCT254 or ACIS254 or LAWS326 or LAWS352 or LAWS394 or LAWS395

Restrictions

ACIS358, ACIS354

Timetable Note

The term test will be held on Tuesday 5 May 2015, 7:00pm - 8:30pm

Course Coordinator / Lecturer

Adrian Sawyer

Lecturers

Andrew Maples and Alistair Hodson

Assessment

Assessment Due Date Percentage 
Tutorial preparation 10%
Assignment 20%
Term Test 30%
Final Exam 40%

Course links

Course Outline 2015 Course Outline
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Indicative Fees

Domestic fee $737.00

International fee $3,125.00

* 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.

Minimum enrolments

This course will not be offered if fewer than 20 people apply to enrol.

For further information see Department of Accounting and Information Systems .

All ACCT358 Occurrences

  • ACCT358-15S1 (C) Semester One 2015
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