About this paper
| Paper title | Taxation |
|---|---|
| Subject | Law |
| EFTS | 0.1000 |
| Points | 15 points |
| Teaching period | Semester 2 (On campus) |
| Domestic Tuition Fees ( NZD ) | $820.40 |
| International Tuition Fees | Tuition Fees for international students are elsewhere on this website. |
- Prerequisite
- 96 LAWS points
- Pre or Corequisite
- Any 200-level LAWS paper not already passed
- Restriction
- LAWS 316, LAWS 416
- Limited to
- LLB, LLB(Hons)
- Teaching staff
About this paper
| Paper title | Taxation |
|---|---|
| Subject | Law |
| EFTS | 0.1125 |
| Points | 15 points |
| Teaching period | Semester 1 (On campus) |
| Domestic Tuition Fees | Tuition Fees for 2027 have not yet been set |
| International Tuition Fees | Tuition Fees for international students are elsewhere on this website. |
- Prerequisite
- 96 LAWS points
- Pre or Corequisite
- Any 200-level LAWS paper not already passed
- Restriction
- LAWS 316, LAWS 416
- Limited to
- LLB, LLB(Hons)
- Contact
- More information link
- Teaching staff
- Textbooks
All course readings for this paper are provided by the Faculty on Aoroa.
- Graduate Attributes Emphasised
- Global perspective, Interdisciplinary perspective, Lifelong learning, Scholarship, Communication, Critical thinking, Cultural understanding, Ethics, Environmental literacy, Information literacy, Research, Self-motivation, Teamwork.
View more information about Otago's graduate attributes. - Learning Outcomes
At the end of the course, students should be able to:
- Identify the capital/income distinction;
- Analyse whether certain payments are deductible or not;
- Understand the purpose of anti-avoidance principles and legislation sections;
- Identify the circumstances where a transaction might be considered tax evasion;
- Understand the significance of the distinction between form and substance;
- Write clearly reasoned legal opinions which identify the relevant issues, provide an analysis of alternative options for more effective tax structuring of a transaction.