The paper provides an overview of the New Zealand Income Tax Act, Tax Administration Act, Goods and Service Tax Act, and Fringe Benefit Tax, and how they are relevant to individual and corporate taxpayers. Topics include the nature of income, taxation of common types of income, the deduction and prohibition of various types of expenses, tax accounting issues, provisional tax, rebates, PAYE system and employee tax return, liability for disposal of property, and taxation principles applying to special entities such as trusts and partnerships.
Teaching Periods and Locations
- 18B (HAM)B Trimester :09 Jul 2018 - 04 Nov 2018HamiltonOn-campusPaper outline100% internal assessment
18B (HAM) Paper outline | B Trimester : 09 Jul 2018 - 04 Nov 2018 | Hamilton | On-campus | 100% internal assessment |
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Additional information
- Paper details current as of31 May 2024 19:38pm
- Indicative fees current as of8 Jan 2025 01:20am