LEGAL424-22B (TGA)

Revenue Law

15 Points

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Division of Arts Law Psychology & Social Sciences
Te Piringa - Faculty of Law

Staff

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Convenor(s)

Joel Manyam

Joel Manyam
See Moodle
joel.manyam@waikato.ac.nz

Lecturer(s)

Administrator(s)

Placement/WIL Coordinator(s)

Tutor(s)

Student Representative(s)

Lab Technician(s)

Librarian(s)

: carolyne.taylor@waikato.ac.nz
: em.pooley@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, 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.
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Paper Description

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An introduction to some of the key principles and concepts of New Zealand’s taxation system. Selected aspects of income tax as well as the law on indirect taxes such as the goods and services tax, will also be examined
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Paper Structure

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This is a Trimester B paper. The teaching component comprises one, 2 hour lecture per week. This course is a FLEXI paper and students have the options of attending in person or following lectures online, or viewing the lecture recordings asynchronously.

Students enrolled in 400 or 500 level Law papers via the Tauranga Campus may attend Lectures either in person by taking advantage of the Kaimai Express, the free inter campus (Tauranga-Hamilton) university shuttle service, or online via Panopto in the same way that Lectures at other levels can be viewed.

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Learning Outcomes

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Students who successfully complete the course should be able to:

  • (a) Apply the statutory rules determining individual person and corporate residence for taxation purposes.
    Linked to the following assessments:
  • (b) Identify and apply the rules that determine when a receipt is income and those rules which exclude receipts from being categorised as income.
    Linked to the following assessments:
  • (c) Identify and apply the principles that underpin the taxation of business income.
    Linked to the following assessments:
  • (d) Identify and apply the legal principles that determine the taxation consequences in respect of personal property transactions.
    Linked to the following assessments:
  • (e) Understand and apply the statutory rules for claiming general deductions and specific deductions against a person’s gross income
    Linked to the following assessments:
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Assessment

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The opinion/essay is due to be submitted by 11.30PM on FRIDAY 26 AUGUST 2022

The Take Home Test is due by 11.30PM on FRIDAY 7th OCTOBER 2022

The final course test is unrestricted OPEN BOOK details of which will be revealed in due course.

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Assessment Components

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The internal assessment/exam ratio (as stated in the University Calendar) is 100:0. There is no final exam. The final exam makes up 0% of the overall mark.

The internal assessment/exam ratio (as stated in the University Calendar) is 100:0 or 0:0, whichever is more favourable for the student. The final exam makes up either 0% or 0% of the overall mark.

Component DescriptionDue Date TimePercentage of overall markSubmission MethodCompulsory
1. Opinion/Essay
26 Aug 2022
11:30 PM
33
  • Online: Submit through Moodle
2. Take Home Test
7 Oct 2022
11:30 PM
33
  • Online: Submit through Moodle
3. Final Course Test
21 Oct 2022
11:30 PM
33
  • Online: Submit through Moodle
4. In class participation and/or readings
1
  • Other: Reading discussion in lecture
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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All law students are required to purchase, for use in all law papers, a copy of McLay, Murray & Orpin, New Zealand Law Style Guide, 3rd edition, Thomson Reuters (2018). This is available from Bennetts, at an approximate price of $37 incl GST.

In addition to the texts identified below, the Faculty of Law requires that students purchase the TWO course materials books for this paper. The course materials will form an essential component of the teaching in this course. These are available from Waikato Print.
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Recommended Readings

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New Zealand Master Tax Guide For Students 2022, CCH New Zealand

New Zealand Tax Legislation For Students 2022, Volumes 1 & 2, CCH New Zealand

New Zealand Taxation 2022 Legislation Handbook, Thomson Reuters, 2022

New Zealand Taxation Casebook 2015, Thomson Reuters, 2015

New Zealand Taxation 2022: Principles, Cases and Questions, Thomson Reuters, 2022

Foundations of New Zealand Taxation Law, by Stephen Barkoczy & Others, CCH, Auckland,2017

Fundamentals of Income Taxation, John Prebble, 2018 Thomson Reuters, Wellington

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Online Support

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Online support for this paper is provided via Moodle
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Workload

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Students should expect to spend 150 hours in total on this paper. In addition to lectures, significant time will need to be spent on background and complementary reading. Students should allow for periods of more-focused research time in the preparation of assignments.
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Linkages to Other Papers

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Prerequisite(s)

Corequisite(s)

Equivalent(s)

Restriction(s)

Restricted papers: LAWS424

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