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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.
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) Demonstrate an understanding of ethical issues; (c) Describe the steps involved in the dispute resolution process and outline the Commissioner of Inland Revenue’s key information gathering powers;(d) Determine appropriate penalties applicable to a tax shortfall;(e) Demonstrate an understanding of issues of international taxation such as the application of double tax agreements (DTAs); and(f) Demonstrate an understanding of the taxation issues related to companies.
(1) ACCT152 or ACIS152, orLAWS101; and (2) ACCT254 or ACIS254 or LAWS326 or LAWS352 or LAWS394 or LAWS395
ACIS358, ACIS354
The term test will be held during the week beginning May 9th 2016.
Adrian Sawyer
Andrew Maples and Alistair Hodson
Required Textbooks:CCH, Income Tax Legislation, 2015 or 2016; or Thomson Reuters, Taxation Legislation Handbook 2015 or 2016 (your legislation needs to have the Income Tax Act 2007).CCH, Foundations of New Zealand Taxation Law 2015; or Thomson Reuters New Zealand Taxation 2015 or 2016.Lecture and tutorial readings and related materials will be available to be downloaded from LEARN.
Course Outline 2016 Course Outline Learn
Domestic fee $759.00
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.
This course will not be offered if fewer than 20 people apply to enrol.
For further information see Department of Accounting and Information Systems .