COMLAW 740A - The Tax Base
Faculty
Law
Department
Law
Points:
15
Available Semesters:
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Course Components
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TBLs
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Description: 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.
Prerequisites / Restrictions
To complete this course students must enrol in COMLAW 740 A and B
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