- Code: MGMT.6906
- Fee: $897*
- Level: 6
- Credits: 15
- EFTS: 0.125
- Subject: Business Management
|Study options||Full-time, Part-time|
|Time in class||65 (approximate total hours)|
|Offered (indicative)||Semester 2|
Students will apply knowledge of taxation rules to New Zealand taxable entities in a range of situations.
On successful completion of this course, the student will be able to:
- recognise and calculate income;
- understand the nature of deductions for taxation purposes and prepare a statement of taxable income for a given situation;
- demonstrate an understanding of the rules associated with the calculation and payment of taxes;
- summarise features of Inland Revenue administered schemes, calculate tax credits for individuals, and prepare the IR3 return;
- apply the taxation rules for partnerships and close companies and prepare the relevant Inland Revenue returns;
- apply the Goods and Services Tax (GST) rules and prepare the GST return; and
- 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