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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.
The objectives of the course are:Identify and describe the fundamentals of tax determination for individuals and business organisationsDemonstrate an understanding of the process required to determine the net income for individuals and business organisations Contrast the different approaches to taxing entities such as companies, partnerships and trustsExplain various types of taxation such as fringe benefit tax and goods and services taxDemonstrate an understanding of aspects of International Taxation including foreign investment funds (FIFs) and Transfer PricingEvaluate whether a particular arrangement or transaction constitutes tax avoidanceCritically evaluate the appropriate penalties applicable to a tax shortfall and other forms of noncomplianceDiscuss the dispute resolution process and describe the Commissioner of Inland Revenue’s key information gathering powers and limits on those powers
Students must attend one activity from each section.
Thomson Reuters New Zealand Taxation 2023: Principles, Cases and Questions.Thomson Reuters New Zealand Taxation 2023 Legislation Handbook
Domestic fee $1,037.00
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.
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