The paper provides an overview of the New Zealand Income Tax Act, Tax Administration Act, Goods and Service Tax Act, and Fringe Benefit Tax, and how they are relevant to individual and corporate taxpayers. Topics include the nature of income, taxation of common types of income, the deduction and prohibition of various types of expenses, tax accounting issues, provisional tax, rebates, PAYE system and employee tax return, liability for disposal of property, and taxation principles applying to special entities such as trusts and partnerships.
|Prerequisite(s):||ACCT576 or ACCTN576|
|Internal assessment / examination:||100:0|
Trimesters and Locations
|Occurrence Code||When taught||Where taught|
|21B (HAM)||B Trimester : 12 Jul 2021 - 7 Nov 2021||Hamilton|
Timetabled Lectures for Advanced Taxation (ACCTN575)
|Thu||8:00 AM||9:00 AM||MSB.1.02||Jul 12 - Oct 17|
|Fri||1:00 PM||3:00 PM||MSB.1.01||Jul 12 - Oct 17|
NB:There may be other timetabled events for this paper such as tutorials or workshops.
Visit the online timetable for ACCTN575 for more details
Fees for 2021 are not yet available.
The following 2020 paper outlines are available for ACCTN575. Please contact the Faculty or School office for details on 2021 outlines.
Available Subjects: Accounting
Paper details current as of : 23 October 2020 11:20am
Indicative fees current as of : 16 October 2020 12:49pm