Use the Tab and Up, Down arrow keys to select menu items.
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 organisationsDemonstrate 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 taxContrast the different approaches to taxing entities such as companies, partnerships and trustsEvaluate whether a particular arrangement or transaction constitutes tax avoidanceDiscuss the dispute resolution process and describe the Commissioner of Inland Revenue’s key information gathering powers and limits on those powersCritically evaluate the appropriate penalties applicable to a tax shortfall and other forms of noncomplianceDemonstrate an understanding of aspects of International Taxation including FIFs and Transfer Pricing
Subject to approval of the Director of Postgraduate Management Development
Room 526, 5th Floor, Business and Law Building; Wednesday 1:00-4:00 pmPlus fortnightly 1 hour tutorial:Note: there will be a six one hour tutorials to discuss preparation, scheduled for Thursdays at 1pm (to be confirmed)
Andrew Maples
Adrian Sawyer
Andrew Maples, Room 503, Business and Law Building,andrew.maples@canterbury.ac.nzAdrian Sawyer (AJS), Room 502; Business and Law Buildingadrian.sawyer@canterbury.ac.nz
Group project 30% (submitted Week 7 via Turnitin)Group facilitated discussion 10% (each group member must present)Weekly preparation 10% (typed, minimum 500-750 words, submitted by Monday, 12 noon, each week), via Learn. Note: there will be a six one hour tutorials to discuss preparation, scheduled for Thursdays at 1 pm (to be confirmed)Individual class participation 5% (eg, answering or asking questions during the seminars and tutorials)Invigilated exam 45% (Week 10 - Friday) (To be confirmed)Note that special consideration is 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 2017: Principles, Cases and Questions.Thomson Reuters New Zealand Taxation 2017 Legislation Handbook-------------------------------------Additional Reading / ResourcesCCH 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.--------------------------------------Preparation for LecturesWe expect that you will have read the lecture notes provided in advance and any assigned readings before the lecture. This is vitally important because taxation requires cumulative learning, which means that knowledge builds upon earlier knowledge. We only have ten weeks, so your preparation for each class is particularly important.
LEARN
Domestic fee $1,147.00
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 .