ACCTN575-19B (HAM)
Advanced Taxation
15 Points
Staff
Convenor(s)
Murugesh Arunachalam
9287
MSB.3.04
Wednesday 10 am – 11 am Thursday 2 p,m - 3 p.m.
murugesh.arunachalam@waikato.ac.nz
|
Lecturer(s)
Murugesh Arunachalam
9287
MSB.3.04
Wednesday 10 am – 11 am Thursday 2 p,m - 3 p.m.
murugesh.arunachalam@waikato.ac.nz
|
Administrator(s)
Librarian(s)
You can contact staff by:
- Calling +64 7 838 4466 select option 1, then enter the extension.
-
Extensions starting with 4, 5, 9 or 3 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.
- For extensions starting with 3: dial +64 7 2620 + the last 3 digits of the extension e.g. 3123 = +64 7 262 0123.
Paper Description
The paper covers the broad framework of the main tax statutes and the detailed effect of selected specific provisions. It also gives an appreciation of the basic applications of taxation the importance of taxation in business decisions and the calculation of Goods and Services Tax and Income Tax.
Paper Structure
A combination of 3x Lectures and one Tutorial per week.
Learning Outcomes
Students who successfully complete the course should be able to:
Assessment
Internal Assessment as advised in the Component list in your paper outline. (Test 1: 20%), (Test 2: 20%), Company Taxation Assignment: (15%), Tutorial Assignment: (5%), Taxation Research Essay: (40%) (Assessment Total: 100%), (No Exam).
Assessment Components
The internal assessment/exam ratio (as stated in the University Calendar) is 100:0. There is no final exam.
Required and Recommended Readings
Required Readings
i) Income Tax Act 2007 New Zealand Tax Legislation for students:
ii) Income Tax Amendment Acts Income Tax Act 2007 and other legislation. 2019 Edition CCH
iii) Goods and Services Tax Act 1985 (Reprinted)
iv) Goods and Services Tax Amendment Acts
2. Prescribed Text: 2019 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.
Recommended Readings
• 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
Other Resources
The paper can be accessed from www.mngt.waikato.ac.nz/myweb. Enter your username and password, and select the paper ACCT575-17B. Then select 'Web Resources' on the list on the left of the screen, a page of useful taxation links will appear.
Online Support
Workload
Linkages to Other Papers
Prerequisite(s)
Prerequisite papers: ACCT576 or ACCTN576
Restriction(s)
Restricted papers: ACCT575