ACCTN575

Advanced Taxation

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.

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.

Paper Information

Points: 15.0
Prerequisite(s): ACCT576 or ACCTN576
Internal assessment / examination: 100:0
Restriction(s): ACCT575

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)

DayStartEndRoomDates
Thu8:00 AM9:00 AMMSB.1.02Jul 12 - Oct 17
Fri1:00 PM3:00 PMMSB.1.01Jul 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


Indicative Fees

Fees for 2021 are not yet available.


Paper Outlines

The following 2020 paper outlines are available for ACCTN575. Please contact the Faculty or School office for details on 2021 outlines.

Additional Information

Available Subjects:  Accounting

Other available years: Advanced Taxation - ACCTN575 (2020) , Advanced Taxation - ACCTN575 (2019)

Paper details current as of : 23 October 2020 11:20am
Indicative fees current as of : 16 October 2020 12:49pm

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