Taxation

    Course details

    • Code: MGMT.6906
    • Fee: $897*
    • Level: 6
    • Credits: 15
    • EFTS: 0.125
    • Subject: Business Management
Study optionsFull-time, Part-time
Time in class65 (approximate total hours)
Offered (indicative)Semester 2
LocationRotorua (Mokoia)

Course Aim

Students will apply knowledge of taxation rules to New Zealand taxable entities in a range of situations.

Learning outcomes

On successful completion of this course, the student will be able to:

  1. recognise and calculate income;
  2. understand the nature of deductions for taxation purposes and prepare a statement of taxable income for a given situation;
  3. demonstrate an understanding of the rules associated with the  calculation and payment of taxes;
  4. summarise features of Inland Revenue administered schemes, calculate tax credits for individuals, and prepare the IR3 return;
  5. apply the taxation rules for partnerships and  close companies and prepare the relevant Inland Revenue returns;
  6. apply the Goods and Services Tax (GST) rules and prepare the GST return; and
  7. apply the Fringe Benefit Tax (FBT) rules and calculate FBT payable.

*Course cost/fee: Indicative standard fee for New Zealand residents only. Fees for non-New Zealand residents will vary, visit the Programmes and Tuition Fees for International Students information page.

*Course cost/fee last updated 13-Dec-2016

Page last updated: 01 Sep 2017