Program Overview

Introduction to LAWS 365: Elements of Taxation

LAWS 365: Elements of Taxation is a course offered by the School of Law at Victoria University of Wellington. This course provides an introduction to the principles of tax law, with an emphasis on the core elements of income tax.

Course Details

• Course Code: LAWS 365
• Course Name: Elements of Taxation
• Duration: 23 February 2026 to 21 June 2026
• Trimester: Trimester 1
• CRN: 6064
• Lecture Times: Tuesday 3:40 pm, Thursday 4:40 pm
• Campus: Pipitea
• Fees:
  • Domestic students: NZ$1,020.00
  • International students: NZ$5,165.40
• Estimated Workload: Approximately 150 hours or 8.8 hours per week for 17 weeks
• Points: 15

Course Learning Objectives

Students who pass this course should be able to:

• Demonstrate knowledge of the fundamental principles of income tax law
• Demonstrate working familiarity with the structure and main provisions of the Income Tax Act 2007
• Demonstrate knowledge of revenue law in its political and economic context
• Demonstrate appreciation of the practical problems of the resolution of tax cases
• Demonstrate skills of statutory interpretation and case analysis at an advanced level
• Demonstrate the ability to analyse complex, multi-issue problems and to deal with them in a well-organised manner

How the Course is Taught

The course is taught mainly by interactive lectures, with recordings posted and made available. LAWS 365 focuses on tax in its legal aspect, rather than on mathematical compliance or administrative matters. Teaching is case-based.

Assessment

• Assignment 1: Friday, 24 April 2026, 9 am (35%)
• Assignment 2: Monday, 18 May 2026, 10 am (35%)
• Multichoice Test: Date to be confirmed (30%)

Mandatory Requirements

To pass this course, students must:

• Achieve an overall pass mark of at least 50%
• Submit both assignments
• Sit the test

Required Texts

• Title: Fundamentals of Income Taxation
• Author: John Prebble
• Year: 2018
• Publisher: Thomson Reuters

Prerequisites and Restrictions

• Prerequisites: 60 LAWS 200-level points
• Corequisites: 60 further LAWS 200-level, LAWS 301
• Restrictions: None

Taught By

The School of Law Faculty of Law at Victoria University of Wellington.