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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.
Upon completion of ACCT 359 students will be able to: (a) Demonstrate an introductory understanding of the field of fiscal psychology, key theories and concepts helpful in analysing real-world policies and conflicts around taxation;(b) Demonstrate an understanding of the wealth management profession and their offshore strategies for wealthy clients, and practical insight into the persistence of elite tax avoidance; (c) Demonstrate an understanding of ‘creative compliance’ and the manifestations of financial-legal innovation that have arisen offshore to facilitate tax avoidance by high net worth individuals;(d) Demonstrate an understanding of possible responses from national and international authorities to tax avoidance;(e) Demonstrate an understanding of the taxation or Maori Authorities, a tax practitioner’s perspective on business ethics, tax debt and settlement issues;(f) Critically evaluate the application of the Goods and Services Tax Act 1985 to the subdivision of land;(g) Critically evaluate the application of the Income Tax Act 2007 to land sales; (h) Demonstrate an understanding of transfer pricing issues;(i) Demonstrate an understanding of the taxation issues related to the charities sector in New Zealand;(j) Demonstrate an understanding of the JG Russell litigation and its impact on New Zealand tax jurisprudence;(k) Demonstrate an understanding of aspects of Inland Revenue investigations and litigation.
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.
Students will comprehend the influence of global conditions on their discipline and will be competent in engaging with global and multi-cultural contexts.
Students should have access to Thomson Reuters, Taxation Legislation Handbook 2019 or CCH 2019 NZ Tax Legislation for Students; (your legislation needs to have the Income Tax Act 2007). Current (2020) copies of these works are also acceptable. Note that the full legislation is also available via www.legislation.govt.nz. All other materials will be posted on Learn for students to download and/or print.
Domestic fee $822.00
International fee $3,688.00
* 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 on the
departments and faculties