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


20B (HAM) Paper outline	B Trimester : 13 Jul 2020 - 08 Nov 2020	Hamilton	On-campus	100% internal assessment

If your paper outline is not linked below, try the previous year's version of this paper.

Timetabled lectures and tutorials

20B (HAM)

Name	Day	Time	Room	Dates
Lecture 1	Thur	8:00 AM - 9:00 AM	See Moodle, Hamilton	Jul 16 - Oct 18
Lecture 2	Fri	1:00 PM - 3:00 PM	See Moodle, Hamilton	Jul 17 - Oct 18

Visit the online timetable for this paper for more details

Indicative Fees

Domestic

International


20B (HAM)	$987

You will be sent an enrolment agreement which will confirm your fees. Tuition fees shown are indicative only and may change. There are additional fees and charges related to enrolment - please see the Table of Fees and Charges for more information.


20B (HAM)	$3,744

You will be sent an enrolment agreement which will confirm your fees. Tuition fees shown are indicative only and may change. There are additional fees and charges related to enrolment - please see the Table of Fees and Charges for more information.

Available subjects

Accounting

Additional information

Subject regulations

ACCTN575