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ACCT 306

Taxation

Course overview

A study of taxation concepts and principles relevant to Aotearoa-New Zealand taxpayers.

Course information

Prerequisites and Restrictions You must satisfy the following requirement(s):

pre-requisite

  • Financial Information for Business, COMM-112

or

pre-requisite

  • Analysis of Agricultural Systems, MGMT-202

or

pre-requisite

  • Financial Information for Busi, ACCT-103 ACCT-103R

or

pre-requisite

  • Accounting Fundamentals, ACCT-101

Available semesters Semester 1 2025
Credits 15
Domestic fees $841.00

What you will learn

After successfully completing this course, you’ll be able to:

  1. Apply Aotearoa-New Zealand tax legislation to incomes and deductions.
  2. Calculate Aotearoa-New Zealand tax obligations relating to individuals and businesses.
  3. Prepare a range of tax returns applicable to different scenarios.
  4. Analyse the administration of taxation in Aotearoa-New Zealand, including issues related to tax policy and compliance.

 

Course examiners

LU Profile small Yuqian Zhang

Dr Michael Zhang

Senior Lecturer in Accounting

Department of Financial and Business Systems

yuqian.zhang@lincoln.ac.nz