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Course code
Qualifications are made up of courses. Some universities call these papers. Each course is numbered using 6 digits.
- 110807
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Level
The fourth number of the course code shows the level of the course. For example, in course 219206, the fourth number is a 2, so it is a 200-level course (usually studied in the second year of full-time study).
- 800-level
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Credits
Each course is worth a number of credits. You combine courses (credits) to meet the total number of credits needed for your qualification.
- 15
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Subject
- Accountancy
Course planning information
Course notes
Students enrolled in block mode must attend all six block course days to pass the course.
General progression requirements
You may enrol in a postgraduate course (that is a 700-, 800- or 900-level course) if you meet the prerequisites for that course and have been admitted to a qualification which lists the course in its schedule.Learning outcomes
What you will learn. Knowledge, skills and attitudes you’ll be able to show as a result of successfully finishing this course.
- 1 Explain and discuss the various types of taxation and tax bases applicable in New Zealand and the potential implications for a New Zealand entity operating in the global environment.
- 2 Explain the tax concepts that govern the determination of tax obligations relating to various personal and business activities.
- 3 Describe how tax is used as an instrument of fiscal policy.
- 4 Research the policy, legal and economic implications of New Zealand’s tax system, and apply those implications to particular tax issues.
Learning outcomes can change before the start of the semester you are studying the course in.
Textbooks needed
Textbooks can change. We recommend you wait until at least seven weeks before the semester starts to buy your textbooks.
Compulsory
New Zealand Taxation Principles, Cases And Questions
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