ACCT351-17B (HAM)

Taxation

20 Points

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Waikato Management School
Te Raupapa
Department of Accounting

Staff

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Convenor(s)

Howard Davey

Howard Davey
4441
MSB.3.01
To be advised. Please email me
howard.davey@waikato.ac.nz

Lecturer(s)

Jagdeep Singh-Ladhar

Jagdeep Singh-Ladhar
9269
MSB.3.08
B Semester Office Hours: Monday 11 am - 12 noon & Tuesday 11 am - 12 noon
jagdeep.singh-ladhar@waikato.ac.nz

Administrator(s)

: maxine.hayward@waikato.ac.nz
: maria.fitzgerald@waikato.ac.nz
: denise.martin@waikato.ac.nz

Placement Coordinator(s)

Tutor(s)

: m.corkery@hotmail.com
: nht6@students.waikato.ac.nz
: samuelwoolerton@gmail.com

Student Representative(s)

Lab Technician(s)

Librarian(s)

: clive.wilkinson@waikato.ac.nz

You can contact staff by:

  • Calling +64 7 838 4466 select option 1, then enter the extension.
  • Extensions starting with 4, 5 or 9 can also be direct dialled:
    • For extensions starting with 4: dial +64 7 838 extension.
    • For extensions starting with 5: dial +64 7 858 extension.
    • For extensions starting with 9: dial +64 7 837 extension.
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Paper Description

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The paper imparts the broad framework of the main tax statutes and the detailed effect of selected specific provisions and also gives an appreciation of the basic applications of taxation law and the importance of taxation in business decisions.
Certain court decisions interpreting statutory provision will be covered.

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Paper Structure

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As advised in your paper outline.
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Learning Outcomes

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Students who successfully complete the course should be able to:

  • How to understand, interpret, apply and critically evaluate tax legislation.
    Linked to the following assessments:
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Assessment

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Internal Assessment/Final Examination 1:1

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Assessment Components

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The internal assessment/exam ratio (as stated in the University Calendar) is 1:1. There is no final exam. The final exam makes up 50% of the overall mark.

The internal assessment/exam ratio (as stated in the University Calendar) is 1:1 or 0:0, whichever is more favourable for the student. The final exam makes up either 50% or 0% of the overall mark.

Component DescriptionDue Date TimePercentage of overall markSubmission MethodCompulsory
1. Take Home Test
11 Aug 2017
12:00 PM
7.5
  • Online: MyWeb
  • Online: MSC
✔
2. Test 1
31 Aug 2017
2:00 PM
10
  • Hand-in: In Lecture
✔
3. Test 2
5 Oct 2017
2:00 PM
10
  • Hand-in: In Lecture
✔
4. Assignment
15 Sep 2017
5:00 PM
20
  • Online: MyWeb
  • Online: MSC
✔
5. Tutorial Attendance
11 Oct 2017
12:00 PM
2.5
  • Hand-in: In Tutorial
✔
6. Exam
50
✔
Assessment Total:     100    
Failing to complete a compulsory assessment component of a paper will result in an IC grade
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Required and Recommended Readings

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Required Readings

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1. Prescribed Statutes: As Reprinted and annotated in:
i) Income Tax Act 2007 New Zealand Tax Legislation for students:
ii) Income Tax Amendment Acts Income Tax Act 2007 and other legislation. 2017 Edition CCH
iii) Goods and Services Tax Act 1985 (Reprinted)
iv) Goods and Services Tax Amendment Acts

2. Prescribed Text: 2017 New Zealand Master Tax Guide. Auckland, CCH New Zealand Ltd.

NB Personal copies of the above statutes and MTG are the only written materials permitted to be used by students at tests (as and when relevant) or the final examination. But in order to be eligible such copies must be free of any added annotations, except as to identity of owner and emphasis markings. STAFF WILL BE OBLIGED TO IMPOUND INFRINGING COPIES: therefore, upon detection, any offending student would be required to sit the relevant paper without the benefit of the statutes.

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Recommended Readings

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  • New Zealand Income Tax Law and Practice
  • New Zealand Tax Cases
  • Chartered Accountants Journal of New Zealand
  • Staples’ Guide to New Zealand Tax Practice, Mancer & Veal, Brookers Current Ed.
  • NZ Taxation current edition, Alley, Maples, Veal and Polson Higgs & Co, Thomson Brookers
  • Taxation Education Office publications
  • Technical Information Bulletin publications
  • The Independent
  • The National Business Review
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Other Resources

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MyWeb' is a website for access to relevant information for papers and databases. It has a shared web resources page with useful hyperlinks.

The paper can be accessed from www.mngt.waikato.ac.nz/myweb. Enter your username and password, and select the paper ACCT351-16B. Then select 'Web Resources' on the list on the left of the screen, a page of useful taxation links will appear.

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Online Support

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If you require online support for myweb please email helpdesk at: wmshelp@waikato.ac.nz
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Workload

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3x I hour Lectures per week

1x 1 hour Tutorial per week (starting second week)

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Linkages to Other Papers

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Prerequisite(s)

ACCT202 or ACCT224 or MNGT221 or ACCT324

Corequisite(s)

Equivalent(s)

Restriction(s)

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