ACCT359-23S2 (C) Semester Two 2023

Further Issues in Advanced Taxation

15 points

Start Date: Monday, 17 July 2023
End Date: Sunday, 12 November 2023
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 30 July 2023
  • Without academic penalty (including no fee refund): Sunday, 1 October 2023


This course includes consideration of tax compliance; business and tax ethics; tax policy; international taxation; and an introduction to the charities sector (and other taxation issues) in New Zealand.

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 be considered in a specialist taxation course.  The course also considers some more ‘topical’ tax issues.  It requires students to have a strong background in taxation which will be achieved through completion of ACCT358.  The course material of ACCT359 will develop areas of taxation that are important for tax research and employment.  Completion of the course should provide students with a framework to research and evaluate taxation issues, and provide an excellent preparation for postgraduate study at the Honours level, the 180-point MCom and beyond in the taxation area.  It is especially aimed at those students who may be wishing to make their career in taxation.

Learning Outcomes

Upon completion of ACCT 359 students will be able to:
(a) Demonstrate an introductory understanding of Tax Psychology;
(b) Demonstrate an understanding of the taxing of Capital and Wealth;
(c) Demonstrate an introductory understanding of Environmental Taxation;
(d) Demonstrate an understanding of Cross-border Tax Issues and Transfer Pricing;
(e) Demonstrate an understanding of the JG Russell litigation and its impact on New Zealand tax jurisprudence;
(g) Demonstrate an understanding of the GST concept of taxable activity in the context of the subdivision of land;
(h) Demonstrate an understanding of income tax issues in relation to land transactions;
(i) Demonstrate an understanding of the taxation issues related to the charities sector in New Zealand;
(j) Demonstrate an understanding of the taxation or Maori Authorities;
(k) Demonstrate an understanding of aspects of Inland Revenue investigations and litigation.

University Graduate Attributes

This course will provide students with an opportunity to develop the Graduate Attributes specified below:

Critically competent in a core academic discipline of their award

Students know and can critically evaluate and, where applicable, apply this knowledge to topics/issues within their majoring subject.

Employable, innovative and enterprising

Students will develop key skills and attributes sought by employers that can be used in a range of applications.

Biculturally competent and confident

Students will be aware of and understand the nature of biculturalism in Aotearoa New Zealand, and its relevance to their area of study and/or their degree.

Engaged with the community

Students will have observed and understood a culture within a community by reflecting on their own performance and experiences within that community.

Globally aware

Students will comprehend the influence of global conditions on their discipline and will be competent in engaging with global and multi-cultural contexts.



ACIS359, ACIS354

Equivalent Courses


Course Coordinator

Alistair Hodson


Andrew Maples and Prof Roberta Mann (University of Oregon)


Assessment Due Date Percentage 
Assignment 20%
Mid-Term Test 30%
Final Exam 50%

Textbooks / Resources

Students should have access to Thomson Reuters, Taxation Legislation Handbook 2022/2023 or CCH 2022/2023 NZ Tax Legislation for Students; (your legislation needs to have the Income Tax Act 2007). Note that the full legislation is also available via All other materials will be posted on Learn for students to download and/or print.

Course links


Indicative Fees

Domestic fee $868.00

International fee $4,075.00

* 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 ACCT359 Occurrences

  • ACCT359-23S2 (C) Semester Two 2023