MPAC605-23S1 (C) Semester One 2023


15 points

Start Date: Monday, 20 February 2023
End Date: Sunday, 25 June 2023
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 5 March 2023
  • Without academic penalty (including no fee refund): Sunday, 14 May 2023


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.

Learning Outcomes

  • The objectives of the course are:
  • 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
  • Contrast the different approaches to taxing entities such as companies, partnerships and trusts
  • Explain various types of taxation such as fringe benefit tax and goods and services tax
  • Demonstrate an understanding of aspects of International Taxation including foreign investment funds (FIFs) and Transfer Pricing
  • Evaluate whether a particular arrangement or transaction constitutes tax avoidance
  • Critically evaluate the appropriate penalties applicable to a tax shortfall and other forms of noncompliance
  • Discuss the dispute resolution process and describe the Commissioner of Inland Revenue’s key information gathering powers and limits on those powers



Timetable 2023

Students must attend one activity from each section.

Lecture A
Activity Day Time Location Weeks
01 Thursday 15:00 - 18:00 Rehua 002 Lectorial
20 Feb - 2 Apr
24 Apr - 4 Jun
Tutorial A
Activity Day Time Location Weeks
01 Friday 12:00 - 13:00 John Britten 117 HP Seminar Room
20 Feb - 2 Apr
24 Apr - 4 Jun

Examination and Formal Tests

Test A
Activity Day Time Location Weeks
01 Friday 09:00 - 11:00 Psychology - Sociology 307
24 Apr - 30 Apr

Course Coordinator

Alistair Hodson


Alistair Hodson , Andrew Maples and Adrian Sawyer


Assessment Due Date Percentage  Description
Weekly preparation 10% Submitted each Wednesday by 12 noon, weeks 1-6 and 7-12
Group faciliated discussion 10% In workshop, weeks 1-6 and 7-12
Test 30% Week 7
Final Exam 50%

Textbooks / Resources

Thomson Reuters New Zealand Taxation 2023: Principles, Cases and Questions.
Thomson Reuters New Zealand Taxation 2023 Legislation Handbook

Indicative Fees

Domestic fee $1,037.00

* 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 10 people apply to enrol.

For further information see Business Taught Masters Programmes on the departments and faculties page .

All MPAC605 Occurrences

  • MPAC605-23S1 (C) Semester One 2023