Course aim:
To apply New Zealand taxation principles, policies and processes to individual and business taxpayers and problems.
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Learning outcomes: |
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1. Critically reflect on the framework in which taxation is administered in New Zealand. |
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2. Understand and evaluate fundamental tax concepts relating to income and deductions. |
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3. Analyse and evaluate relevant New Zealand legislation and case law to compare and contrast the tax obligations of individuals, partnership, trusts and companies. |
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4. Consider and compare various types of taxation, including fringe benefits tax (FBT), and goods and service tax (GST). |
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5. Critically reflect on taxation problems arising in relation to individuals, business entities, trading structures, and communicate appropriate technical advice in relation to these problems. |
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6. Critically examine the impact of selected contemporary tax issues on practice. |
CISC8805 Taxation