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This course includes consideration of tax compliance and simplification; business and tax ethics; tax policy; international taxation; taxation of capital gains; goods and services tax and an introduction to the charities sector (and taxation issues) in New Zealand.
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. Demonstrate an understanding of issues related to tax compliance;2. Critically evaluate the application of the Income Tax Act 2007 to land sales;3. Demonstrate an understanding of the taxation issues related to charities;4. Critically evaluate the ethical issues relating to a specific factual scenario; 5. Describe the issues that arise with respect to tax reform and developing tax policy; 6. Describe the issues concerning the structure and implementation of a capital gains tax;7. Demonstrate an understanding of the importance of tax compliance, and compliance costs, and current developments in these areas;8. Demonstrate an understanding of the importance and impact of tax simplification;9. Demonstrate an understanding of the JG Russell litigation and its impact on New Zealand tax jurisprudence.
ACCT358 or ACIS358
ACIS359, ACIS354
ACIS359
Alistair Hodson
Adrian Sawyer and Professor Chris Evans (UNSW Sydney)
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 2015 or CCH 2015 NZ Tax Legislation for Students; (your legislation needs to have the Income TAx Act 2007). Current (2016) 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 2016 outline Learn
Domestic fee $759.00
International fee $3,125.00
* 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 .