Program Overview

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Course Overview

The Advanced Domestic Taxation course, denoted as TAXN 301, is an in-depth examination of the principles and practice of entity taxation in New Zealand.

Course Details

• Dates: 23 February 2026 to 21 June 2026
• Starts: Trimester 1
• Fees:
  • NZ$1,020.00 for domestic students
  • NZ$4,693.20 for international students
• Lecture Start Times:
  • Monday 2.40pm
  • Tuesday 2.40pm
• Campus: Pipitea
• Estimated Workload: Approximately 150 hours or 8.8 hours per week for 17 weeks
• Points: 15

Entry Restrictions

• Prerequisites: TAXN 201
• Corequisites: None
• Restrictions: ACCY 305

Taught By

The course is taught by the School of Accounting and Commercial Law — Wellington School of Business and Government.

Disclaimer

This course outline may be subject to change.

Key Dates

Important dates, including mid-trimester teaching breaks, can be found on the University's key dates calendar. Assessment dates will be announced once the course has begun.

About This Course

This course covers the fringe benefit tax (FBT) and financial arrangement rules, along with how different entities (such as partnerships, companies, and trusts) are taxed. It also considers the scope taxpayers have to legally reduce their tax liabilities and the rules that can negate tax avoidance arrangements.

Course Learning Objectives

Students who pass this course will be able to:

1. Explain and apply the basic principles and policies of income tax law in New Zealand.
2. Provide reasoned arguments concerning whether particular transactions give rise to assessable income or to deductible expenditure or loss.
3. Explain and contrast the manner in which different entities are taxed.
4. Explain how transactions can be arranged legally to minimise a tax liability.

How This Course Is Taught

This course is optimised for on-campus learning, with encouragement to participate in learning activities. Lectures can be accessed via synchronous (live-stream) through Vstream or Zoom, and 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

• Final Exam Mark: 60%
• Mid-Trimester Test: 75 minutes, in-person, closed book, 20%
• Assignment Mark: 20%

Mandatory Requirements

To pass this course, students must achieve an overall pass mark of at least 50% and achieve a mark of at least 50% in either the Mid-Trimester or Final Tests.

Group Work

There is no group assessment of any kind in this course.

Lecture Times and Rooms

Lecture times are from 23 February 2026 to 5 April 2026 and from 20 April 2026 to 31 May 2026.

What You'll Need to Get

• Calculator: Must be non-programmable, silent in operation, and not internet-based.
• Required Texts: To be advised.

Past Versions of This Course

Older versions of this course may be accessible through the course archive.