Overview
This course examines the principles, structure, administration, and application of taxation within the New Zealand legal and fiscal environment. It considers the purposes of taxation and evaluates tax bases, rates, incidence, efficiency, equity, neutrality, compliance, administration, and the role of taxation in fiscal policy.
Students study the taxation of individual and business income, capital gains, property, consumption, and payroll, together with deductions, exemptions, credits, allowances, timing rules, residence, source, and introductory cross-border issues. The course addresses the interpretation of the Income Tax Act 2007, Goods and Services Tax Act 1985, Tax Administration Act 1994, Inland Revenue guidance, case law, and other relevant primary and secondary authorities.
Applied learning develops competence in identifying taxable events, calculating basic tax liabilities, interpreting filing and record-keeping obligations, analysing distributional and economic effects, and distinguishing legitimate tax planning from avoidance, evasion, and aggressive or abusive arrangements. Students communicate professionally through comparative policy analysis, case-based research, tax computations, and concise client advisory memoranda, with due regard to ethics, taxpayer rights, and taxpayer obligations.
Learning Outcomes
- Explain the purposes, principles, and institutional structure of taxation in New Zealand.
- Interpret relevant primary legislation, case law, administrative guidance, and secondary tax authorities using appropriate citations.
- Identify taxable events and apply statutory concepts relating to income, deductions, exemptions, credits, allowances, timing, residence, and source.
- Calculate basic individual and business tax liabilities, including relevant consumption and payroll tax obligations.
- Analyse filing, payment, documentation, and record-keeping requirements for taxpayers and advisers.
- Evaluate the distributional, efficiency, equity, neutrality, and fiscal-policy effects of selected tax measures.
- Distinguish tax planning, tax avoidance, tax evasion, and aggressive or abusive arrangements, applying relevant professional and ethical standards.
- Formulate and communicate well-supported tax conclusions for practical scenarios, stating assumptions and identifying areas requiring specialist advice.
Timetable
| Type | Length | Frequency | Period |
|---|---|---|---|
| Lecture | 2 hours | Weekly | All semester |
| Tutorial | 1 hour | Weekly | All semester |
| Workshop | 2 hours | Fortnightly | All semester |
Assessment Schedule
| Type | Description | Weighting |
|---|---|---|
| Quiz | Quizzes (5 × 2%) | 10.00% |
| Assignment | Individual and business tax computations | 20.00% |
| Test | Mid-semester applied tax test | 25.00% |
| Deliverable | Client advisory memorandum | 20.00% |
| Exam | Final examination | 25.00% |
Teaching Staff & Programs
This course is delivered jointly by faculty from the participating programs listed below. In line with the Douchewater Way, the University of Sexology tailors core instruction directly to each cohort's specific discipline — adapting curriculum to program needs rather than forcing students into a one-size-fits-all model. Learn more about our approach at The Douchewater Way.