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    Aspects of the law, practice, and policy of major taxation.

    This paper provides an introduction to the law and policy of income tax in New Zealand.

    About this paper

    Paper title Taxation
    Subject Law
    EFTS 0.1
    Points 15 points
    Teaching period Not offered in 2024 (On campus)
    Domestic Tuition Fees ( NZD ) $730.20
    International Tuition Fees Tuition Fees for international students are elsewhere on this website.
    96 LAWS points
    Pre or Corequisite
    Any 200-level LAWS paper not already passed
    LAWS 316
    Limited to
    LLB, LLB(Hons)
    Not all optional papers will be available in any given year.
    Teaching staff
    Professor Shelley Griffiths

    Readings via eReserve

    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
    The aim of the paper is to introduce the key concepts of taxation law and practice and to help you understand the structure of the New Zealand tax system. It will also help you to identify the tax implications of business structures and transactions.


    Not offered in 2024

    Teaching method
    This paper is taught On Campus
    Learning management system
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