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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 2024
Credits 15
Domestic fees $794.00

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

Profile picture Michael Zhang

Dr Michael Zhang

Senior Lecturer in Accounting

Department of Financial and Business Systems

yuqian.zhang@lincoln.ac.nz