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This course considers theory of taxation and taxation research; binding rulings; the Financial Arrangements regime; company taxation; taxpayer compliance and simplification; taxation of electronic commerce; international organisations and other topics.
It is intended that this course will consider tax concepts and principles; tax reform and developing tax policy; aspects of the goods and services tax; taxation and charities; the taxation of capital gains; taxation history and fairness; exchange of information; ethics and other topics.
Upon completion of ACCT359, students will be able to:(a) Describe the issues concerning the structure and implementation of a capital gains tax which would need to be considered by policymakers before such a tax could be introduced;(b) Demonstrate an understanding of the taxation isues related to charities;(c) Demonstrate an understanding of the importance of the concept of fairness in the New Zealand tax system and the trade-off between equity and other concerns;(d) Critically evaluate the ethical issues relating to a specific factual scenario;(e) Demonstrate an understanding of the importance of exchange of information for revenue authorities and the current developments in this area.
ACCT358 or ACIS358
ACIS359, ACIS354
ACIS359
Andrew Maples
Rob Vosslamber and Adrian Sawyer
Simon James (University of Exeter Business School) and Michael Gousmett
The School of Business and Economics calculator policy applies to this course. During invigilated assessment students are only permitted to use standard calculators that have been approved.
New Zealand taxation ... legislation handbook ; Thomson Brookers (Students should have access to Thomson Reuters, Taxation Legislation Handbook 2012 or CCH 2012 NZ Tax Legislation for Students; (your legislation needs to have the Income Tax Act 2007). Current (2013) copies of these works are also acceptable).
Refer to the Course Outline for recommended additional reading.Students will be expected to familiarise themselves with various handouts issued throughout the semester and with other references to which they will be directed.
Course Outline 2013 outline Learn
Domestic fee $682.00
International fee $3,000.00
* 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 .