School of Accounting and Commercial Law

Taxation

Please note: Information on this page relates to the 2014 academic year unless otherwise specified.

On this page:

This subject is taught by the School of Accounting and Commercal Law.

Overview

The impact of taxation is a key aspect of financial and corporate decision-making. No person or business wants to pay more tax than they are legally obliged to. An understanding of tax is, therefore, a vital component of a commerce degree, especially in accounting.

Due to its unique location alongside the pillars of the New Zealand tax system (Parliament, Treasury, the Inland Revenue Department and the courts) the School is able to offer a range of up-to-date taxation courses that will broaden your understanding of domestic and international taxation.

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Taxation undergraduate information

The Bachelor of Commerce (BCom) requires:

  • A total of 360 points to complete the degree (3 years full-time study).
  • The completion of seven compulsory core 100-level courses.
  • The completion of at least one major.

Taxation major

A taxation major provides an understanding of the most up-to-date features of New Zealand's personal and corporate income tax systems, GST regime, international tax law, double tax treaties and tax policy and administration practices.

The current Taxation major consists of the following courses:

  • ACCY 231, COML 203, 204, TAXN 201
  • TAXN 301; two further courses from TAXN 300-399

Taxation minor

It is possible to complete a taxation minor. This consists of 60 points from TAXN at 200-level or above, including at least 15 points at 300-level.

Taxation major attributes

These are the attributes that we expect our TAXN majors to have by the time they graduate. They will be able to:

  1. Engage in conceptual debates in at least two key areas of taxation, within business, government and accounting organisations and in wider society. This includes the ability to:
    • (a) research
    • (b) analyse taxation issues from various perspectives
    • (c) communicate
  2. Interpret taxation legislation and apply taxation legislation and case law
  3. Identify potential legal issues related to taxation within business, government and accounting organisations

Postgraduate information

Graduate Certificates and Diplomas

Postgraduate Degrees

While there is no dedicated Taxation Honours programme, it is possible to add Taxation Honours courses to any of the BCom(Hons) programmes.

The School of Accounting and Commercial Law also offers the Master of Commerce and the PhD programmes for advanced level postgraduate study in Taxation.

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How to find out more

You can order more information on taxation subjects using our Request for Study Material form.

Victoria's Student Recruitment, Admission and Orientation Office offers advice on courses and help with planning your degree.

Contact the Faculty of Commerce Student and Academic Services Office (Victoria Business School) for information on Admission, qualifications and courses, course advice and selection criteria, exemptions and prerequisites and your Application to Study.

Taxation courses are taught within the School of Accounting and Commercial Law, Rutherford House.

School of Accounting and Commercial Law
Levels 6 and 7 Rutherford House
23 Lambton Quay
Phone: +64-4-463 5775 or 5385 or 7465
Fax: +64-4-463 5076
Email: address

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Related subjects and careers

Related subjects Careers

Accounting
Commercial Law
e-Commerce
Economics
International Business
Law
Management
Māori Business
Finance

Accountant
Business advisor
Business owner
Financial planner
Tax administrator
Tax consultant
Tax law drafter
Tax policymaker

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Taxation course information

Course learning objectives

Each course has specific learning objectives that we expect students to have attained by the time they have successfully completed the course.

Download the course learning objectives below:

Document File size File type
Taxation—course learning objectives 80 KB PDF

List of courses

Please note: the list below shows undergraduate-level courses only. For a complete course listing, see the list of all Taxation courses.


200 Level Courses

TAXN 201 – Introduction to Taxation


300 Level Courses

TAXN 301 – Advanced Domestic Taxation

TAXN 302 – Advanced Indirect Taxation

TAXN 303 – International Taxation 1

TAXN 304 – International Taxation 2

TAXN 305 – Tax Policy

TAXN 306 – Tax Administration

TAXN 320 – Special Topic