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ACTP312 Taxation Practice

Elements of taxation, direct and indirect taxation for individuals, companies, trusts and partnerships.

The content of the University of Otago ACTP 312 course meets the requirements of the New Zealand Institute of Chartered Accountants (NZICA) for membership to the extent that an applicant has sat and passed a tax paper as part of their degree or postgraduate education.

Paper title Taxation Practice
Paper code ACTP312
Subject Accounting
EFTS 0.1500
Points 18 points
Teaching period Second Semester
Domestic Tuition Fees (NZD) $846.30
International Tuition Fees (NZD) $4,073.10

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Prerequisite
One 200-level ACCT paper and 90 further points from Commerce Schedule C.
Restriction
ACTP 302, ACTP 412
Schedule C
Commerce
Contact

Mr Stephen Richards

Teaching staff

Mr Stephen Richards and Caity Peacock

Paper Structure
  • Research and analyse key tax concepts
  • Evaluate tax case law
  • Apply tax concepts to particular situations
  • Provide reasoned arguments concerning whether particular transactions give rise to assessable income or to deductible expenditure or loss
  • Explain and contrast the manner in which different entities are taxed
  • Explain how New Zealand residents will be taxed in New Zealand on income earned outside New Zealand
  • Explain how non-residents will be taxed in New Zealand on income derived from New Zealand sources
  • Identify and explain the self-assessment system of tax administration
  • Explain and critique the current dispute resolution and penalties regime
  • Understand and critique tax avoidance arrangements
  • Explain the basic principles and policies of GST in New Zealand
  • Discuss how the critical concepts of GST work in theory and in practice
  • Apply GST law and practice to general commercial events
  • Evaluate current GST issues and critique the relative strengths and weaknesses of alternative policy responses to the issues
Teaching Arrangements
This paper is taught through lectures and tutorials.
Textbooks

New Zealand Taxation Casebook and Legislation Book.

Course outline
View the course outline for ACTP 312
Graduate Attributes Emphasised
Critical thinking, Self-motivation.
View more information about Otago's graduate attributes.
Learning Outcomes
Elements of taxation, direct and indirect taxation for individuals and corporate entities.

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Timetable

Second Semester

Location
Dunedin
Teaching method
This paper is taught On Campus
Learning management system
Blackboard

Lecture

Stream Days Times Weeks
Attend
M1 Tuesday 16:00-16:50 28-34, 36-41
Wednesday 16:00-16:50 28-34, 36-41

Tutorial

Stream Days Times Weeks
Attend one stream from
T1 Monday 16:00-16:50 30, 32, 34, 38, 40
T2 Monday 17:00-17:50 30, 32, 34, 38, 40
T3 Monday 18:00-18:50 30, 32, 34, 38, 40
T4 Tuesday 17:00-17:50 30, 32, 34, 38, 40
T5 Tuesday 18:00-18:50 30, 32, 34, 38, 40