Course aim:

To apply New Zealand taxation principles, policies and processes to individual and business taxpayers and problems. 



Learning outcomes:

1.     Critically reflect on the framework in which taxation is administered in New Zealand.

2.     Understand and evaluate fundamental tax concepts relating to income and deductions.

3.     Analyse and evaluate relevant New Zealand legislation and case law to compare and contrast the tax obligations of individuals, partnership, trusts and companies.

4.     Consider and compare various types of taxation, including fringe benefits tax (FBT), and goods and service tax (GST).

5.     Critically reflect on taxation problems arising in relation to individuals, business entities, trading structures, and communicate appropriate technical advice in relation to these problems.

6.     Critically examine the impact of selected contemporary tax issues on practice.

CISC8805 Taxation