Courses - Faculty of Law

Commercial Law

Postgraduate 700 Level Courses

15 Points

15 Points

The Tax Base - Level 9

An advanced study of the breadth of the New Zealand income tax base, including the different concepts of income, its timing and recognition. Comparisons between the nature of capital and income, and the differing treatment of each, provides a deeper understanding of the policy behind the New Zealand income tax regime. Provides a theoretical background and detailed technical knowledge of the scope and application of the most significant regimes for income, deduction and timing in the Income Tax Act 2007. Involves individual research resulting in a substantial individual research essay.

To complete this course students must enrol in COMLAW 740 A and B

15 Points

Goods and Services Tax

An advanced study of Goods and Services Tax. Provides both a theoretical background and high level of technical knowledge of the GST Act 1985. Comparisons with other indirect taxes and overseas variations of GST (notably Australian GST and UK VAT) provide a deeper understanding of the policy behind the New Zealand GST regime. Major topics include taxable activities, input tax, output tax, registration, adjustments, taxable supplies, timing and the GST anti-avoidance provisions.

15 Points

Tax Disputes

An advanced study of the statutory disputes and challenge procedures in the Tax Administration Act 1994. Covers the power of the Commissioner to propose adjustments, conduct investigations and raise assessments. Reviews the administrative law obligations imposed on the Commissioner, taxpayer rights and the power of the Courts to supervise and review the assessment process.

15 Points

Special Topic in Taxation Law

15 Points

Research Essay in Taxation Law