Accessibility Skip to Global Navigation Skip to Local Navigation Skip to Content Skip to Search Skip to Site Map Menu

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 0.15
Points 18 points
Teaching period Semester 2 (On campus)
Domestic Tuition Fees (NZD) $912.00
International Tuition Fees Tuition Fees for international students are elsewhere on this website.

^ Top of page

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

Mr Stephen Richards


Teaching staff

Mr Stephen Richards

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.

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.

^ Top of page


Semester 2

Teaching method
This paper is taught On Campus
Learning management system


Stream Days Times Weeks
A1 Tuesday 16:00-16:50 28-34, 36-41
Wednesday 16:00-16:50 28-34, 36-41


Stream Days Times Weeks
Attend one stream from
A1 Monday 16:00-16:50 30, 32, 34, 38, 40
A2 Monday 17:00-17:50 30, 32, 34, 38, 40
A3 Monday 18:00-18:50 30, 32, 34, 38, 40
A4 Tuesday 17:00-17:50 30, 32, 34, 38, 40
A5 Tuesday 18:00-18:50 30, 32, 34, 38, 40