Program Overview

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Introduction to Taxation—TAXN 201

An introduction to the theory and application of domestic and international taxation.

Course Details

• Dates: 6 July 2026 to 8 November 2026
• Starts: Trimester 2
• Fees:
  • NZ$1,020.00 for domestic students
  • NZ$4,693.20 for international students
• Lecture start times:
  • Tuesday 11.30am
  • Thursday 11.30am
• Campus: Pipitea
• Estimated workload: Approximately 150 hours or 8.3 hours per week for 18 weeks
• Points: 15

Entry Restrictions

• Prerequisites: ACCY131 (or ACCY 115)
• Corequisites: None
• Restrictions: None

Taught by

School of Accounting and Commercial Law — Wellington School of Business and Government

Disclaimer

This course outline may be subject to change.

Key Dates

Find important dates—including mid-trimester teaching breaks—on the University's key dates calendar.

About this Course

In this course, we examine the basic building blocks of New Zealand's income tax rules. You will learn about various types of income and deductions, how to calculate income tax, and how GST works.

Course Learning Objectives

Students who pass this course will be able to:

1. Research and analyse tax concepts
2. Evaluate tax case law
3. Apply tax concepts to everyday business activities

How this Course is Taught

This course is optimised for face-to-face delivery on campus.

• Lectures can be accessed via synchronous (live-stream) through Vstream or Zoom.
• All lectures will be recorded and available throughout the course.
• Tutorials are available face-to-face with at least one Zoom option and are not recorded.
• In-person attendance is required for assessment in the examination period.

Assessment

• In-person exam (2 hours, during the end of trimester assessment period) - 60%
• Mid-Trimester Test (online) - 20%
• Assignment - 20%

Mandatory Requirements

To pass this course, students must:

1. Achieve an overall pass mark of at least 50%
2. Obtain a mark of at least 50% in either the mid-trimester test or final exam.

Lecture Times and Rooms

• 6 July 2026 to 16 August 2026
• 31 August 2026 to 11 October 2026

What You'll Need to Get

• Calculator
• Required text: New Zealand Taxation 2026: Principles, Cases and Questions by Thomson Reuters

Course Options

• Select a course offering to view its details:
  • Offering 6 Jul to 8 Nov, 11.30am on Tuesday, 11.30am on Thursday, Pipitea, Trimester 2, CRN 18193
  • Dates: 6 Jul – 8 Nov
  • Location: Pipitea
  • Trimester: 2
  • CRN: 18193