Overview
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.
About this paper
| Paper title | Taxation Practice |
|---|---|
| Subject | Accounting |
| EFTS | 0.15 |
| Points | 18 points |
| Teaching period | Semester 2 (On campus) |
| Domestic Tuition Fees ( NZD ) | $937.50 |
| International Tuition Fees | Tuition Fees for international students are elsewhere on this website. |
- Prerequisite
- One 200-level ACCT paper and 90 further points from Commerce Schedule C
- Restriction
- ACTP 302, ACTP 412
- Schedule C
- Commerce
- Contact
Findex
- Teaching staff
- 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.
Timetable
Overview
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.
About this paper
| Paper title | Taxation Practice |
|---|---|
| Subject | Accounting |
| EFTS | 0.15 |
| Points | 18 points |
| Teaching period | Semester 2 (On campus) |
| Domestic Tuition Fees | Tuition Fees for 2025 have not yet been set |
| International Tuition Fees | Tuition Fees for international students are elsewhere on this website. |
- Prerequisite
- One 200-level ACCT paper and 90 further points from Commerce Schedule C
- Restriction
- ACTP 302, ACTP 412
- Schedule C
- Commerce
- Contact
Findex
- Teaching staff
- 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.
- Assessment details
Weekly Quizzes (10%)
Tutorials (20%)
Terms Test (20%)
Final Examination (50%)