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

Semesters and Locations

Occurrence Code When taught Where taught
20B (HAM)B Semester : 13 Jul 2020 - 8 Nov 2020 Hamilton

Timetabled Lectures

The Timetable for 2020 is not available.


Indicative Fees

Fees for 2020 are not yet available.


Paper Outlines

The following 2019 paper outlines are available for ACCTN575. Please contact the Faculty or School office for details on 2020 outlines.

Additional Information

Available Subjects:  Accounting

Other available years: Advanced Taxation - ACCTN575 (2019)

Paper details current as of : 19 September 2019 9:23am
Indicative fees current as of : 29 July 2019 3:04pm

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