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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; tax compliance and simplification; exchange of information; taxation of investments; ethics and other topics.
Having engaged in learning during the course, students will be able to demonstrate an understanding (e.g. explain, discuss, apply and, where appropriate, evaluate) of:1. Issues related to tax compliance and simplification (including John George Russell);2. The ethical issues relating to a specific factual scenario;3. The importance of exchange of information for revenue authorities and current developments in this area;4. The issues that arise with respect to tax reform and developing tax policy;5. The the issues concerning the structure and implementation of a capital gains tax;6. The application of GST to a specific fact scenario;7. The appropriate structure(s) for a specific fact scenario;8. The taxation issues related to charities.
ACCT358 or ACIS358
ACIS359, ACIS354
ACIS359
Alistair Hodson
Andrew Maples and Adrian Sawyer
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 shuld have access to Thomson Reuters, Taxation Legislation Handbook 2013 or CCH 2013 NZ Tax Legislation for Students; (your legislation needs to have the Income TAx Act 2007). Current (2014) 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 2014 outline Learn
Domestic fee $709.00
International fee $3,063.00
* 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 .