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
Learn

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 on the departments and faculties page .

All ACCT358 Occurrences

  • ACCT358-15S1 (C) Semester One 2015
Previous year Next year