ACCT359-24S2 (C) Semester Two 2024

Further Issues in Advanced Taxation

15 points

Start Date: Monday, 15 July 2024
End Date: Sunday, 10 November 2024
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 28 July 2024
  • Without academic penalty (including no fee refund): Sunday, 29 September 2024


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 Compliance factors;
(b) Demonstrate an understanding of the JG Russell litigation and its impact on New Zealand tax jurisprudence;
(c) Demonstrate an understanding of the taxation issues related to the charities sector in New Zealand;
(d) Demonstrate an understanding of the wealth management profession and its offshore strategies for wealthy clients, and gain practical insight into the persistence of elite tax avoidance;
(e) Demonstrate an understanding of the taxation or Māori Authorities and aspects of history impacting on Māori in a tax context;
(g) Demonstrate an understanding an understanding of aspects of Inland Revenue investigations and litigation;
(h) Demonstrate an understanding of tax complexity and tax simplification;
(i) Demonstrate an understanding of the measurement of tax law complexity;
(j) Demonstrate an understanding of tax compliance costs;
(k) Demonstrate an understanding of how capital gains are taxed in Australia.

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


Timetable 2024

Students must attend one activity from each section.

Lecture A
Activity Day Time Location Weeks
01 Monday 13:00 - 15:00 E6 Lecture Theatre
15 Jul - 25 Aug
9 Sep - 20 Oct
Workshop A
Activity Day Time Location Weeks
01 Wednesday 13:00 - 14:00 Meremere 526
15 Jul - 25 Aug
9 Sep - 20 Oct

Examinations, Quizzes and Formal Tests

Test A
Activity Day Time Location Weeks
01 Tuesday 19:00 - 21:00 E9 Lecture Theatre
9 Sep - 15 Sep
Test B
Activity Day Time Location Weeks
01 Wednesday 19:00 - 21:00 E9 Lecture Theatre
14 Oct - 20 Oct

Course Coordinator

Alistair Hodson


Matt Scobie , Professor Binh Tran-Nam (UNSW) and Dr Michael Gousmett


Assessment Due Date Percentage 
Assignment 20%
Term Test 40%
Final Test 40%

Textbooks / Resources

Students should have access to Thomson Reuters, Taxation Legislation Handbook 2023/2024 or CCH 2023/2024 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 $893.00

International fee $4,200.00

* 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

  • ACCT359-24S2 (C) Semester Two 2024