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Covers concepts of the taxation system and its administration in New Zealand. Creating the ability to critically analyse, manage and apply taxation requirements within a professional accounting career.
The course considers taxation in New Zealand, including the tax system and its administration. Important concepts such as “residence”, “source” and “income” will be reviewed. Different forms of taxation, including the goods and services tax as well as the taxation of different entities such as companies and trusts will also be considered. The course will examine the general anti-avoidance rule and recent case law development, the Commissioner of Inland Revenue’s information gathering powers as well as the dispute resolution process.
At the end of this course, students will be able to: Identify and describe the fundamentals of tax determination for individuals and business organisations Demonstrate an understanding of the process required to determine the net income for individuals and business organisations Explain various types of taxation such as fringe benefits tax and goods and services tax Contrast the different approaches to taxing entities such as companies, partnerships and trusts Evaluate whether a particular arrangement or transaction constitutes tax avoidance Discuss the dispute resolution process and describe the Commissioner of Inland Revenue’s key information gathering powers and limits on those powers Critically evaluate the appropriate penalties applicable to a tax shortfall and other forms of noncompliance Demonstrate an understanding of aspects of International Taxation including FIFs and Transfer Pricing
Subject to approval of the Director of Postgraduate Management Development
Adrian Sawyer , Alistair Hodson and Andrew Maples
Group project 30% (submitted Week 8)Group facilitated discussion 10% Weekly preparation 10% (typed, submitted by Monday, 12 noon each week)Individual class participation 5%Take-home exam 45% (submitted Week 11)Note that aegrotats are not available for any item of assessment in this course without the prior approval of the EDP Director in consultation with the course Supervisor. Wherever possible and with the Course supervisor’s agreement, a replacement assessment will be sought in each case where a student has not been (with valid reason) able to submit or has been disadvantaged in some way.
Thomson Reuters New Zealand Taxation 2014: Principles, Cases and Questions.Thomson Reuters New Zealand Taxation 2014 Legislation HandbookAdditional reading:CCH New Zealand Master Tax GuideInland Revenue websites: www.ird.govt.nz; http://taxpolicy.ird.govt.nz/ (Policy Advice Division)NZ Legislation: www.legislation.govt.nzAdditional reading may also be made available on LEARN.
Learn page MBM timetable MPA timetable
Domestic fee $1,050.00
International Postgraduate fees
* 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 10 people apply to enrol.
For further information see Business Taught Masters Programmes .