COMLAW 311 : Advanced Taxation

Business and Economics

2025 Semester Two (1255) (15 POINTS)

Course Prescription

An advanced study of Income Tax and Goods and Services Tax, with emphasis on the important tax regimes applicable to business taxpayers and high-wealth individuals. Specific topics include corporate taxation, dividends and imputation, company losses and grouping, qualifying companies, trusts, partnerships, financial accruals, international taxation, the disputes procedure and penalties regime, and evasion and avoidance.

Course Overview

The course explores income tax planning and contemporary tax issues, building upon the foundations laid in COMLAW 301 Taxation. It comprehensively outlines New Zealand’s anti-avoidance framework, offers an in-depth examination of the income tax implications of domestic and cross-border investments and transactions involving cryptoassets, non-fungible tokens, shares, land, and borrowing; the taxation of income derived from personal services, paying special attention to digital content creators and cross-border employment challenges; the income tax ramifications of various business structures and their international operations. The course aims to develop high-level analytical and practical skills essential for future tax professionals, academics, and policy advisors. It is also beneficial for individuals planning to invest or establish businesses in New Zealand or elsewhere.

Course Requirements

Prerequisite: COMLAW 203 and 301, or LAW 429 and LLB Part II Restriction: LAW 409

Capabilities Developed in this Course

Capability 1: People and Place
Capability 3: Knowledge and Practice
Capability 4: Critical Thinking
Capability 5: Solution Seeking
Capability 6: Communication
Capability 7: Collaboration
Capability 8: Ethics and Professionalism
Graduate Profile: Bachelor of Commerce

Learning Outcomes

By the end of this course, students will be able to:
  1. Develop and apply advanced tax research, interpretation, and communication skills and improve their ability to work independently and in groups and use AI tools ethically and effectively (Capability 3, 4, 5, 6.1, 6.2, 7 and 8)
  2. Critically analyse strategic tax behaviours and evaluate tax avoidance risks of various arrangements (Capability 1.1, 3, 4, 5 and 8)
  3. Critically assess the income tax implications of various investment types and vehicles and various business structures from domestic and cross-border perspectives (Capability 1.2, 3, 4 and 5)
  4. Develop an understanding of the role of specific income tax regimes and apply them in various tax contexts (Capability 3, 4 and 5)

Assessments

Assessment Type Percentage Classification
Quizzes 10% Individual Coursework
Project 20% Group & Individual Coursework
Test 20% Individual Test
Final Exam 50% Individual Examination
Assessment Type Learning Outcome Addressed
1 2 3 4
Quizzes
Project
Test
Final Exam

Workload Expectations

This course is a standard 15 point course and students are expected to spend 10 hours per week involved in each 15 point course that they are enrolled in.

For this course, you can expect 3 hours of lectures,  5 hours of reading and thinking about the content and 2 hours of work on assignments and/or workshop preparation per week.

Delivery Mode

Campus Experience

Lectures will be available as recordings, however, the attendance is  expected  to complete the course.

Attendance on campus is required for the mid-term test and the exam. 

The activities for the course are scheduled as a standard weekly timetable.

Learning Resources

Course materials are made available in a learning and collaboration tool called Canvas which also includes reading lists and lecture recordings (where available).

Please remember that the recording of any class on a personal device requires the permission of the instructor.

New Zealand Taxation 2025: Principles, Cases and Questions (Thomson Reuters, 2025)
New Zealand Master Tax Guide 2025 (Wolters Kluwer)


Student Feedback

At the end of every semester students will be invited to give feedback on the course and teaching through a tool called SET or Qualtrics. The lecturers and course co-ordinators will consider all feedback and respond with summaries and actions.

Your feedback helps teachers to improve the course and its delivery for future students.

Class Representatives in each class can take feedback to the department and faculty staff-student consultative committees.

The course has been completely revised as a part of our tax course redevelopment initiative. We greatly appreciate constructive feedback from students.

Academic Integrity

The University of Auckland will not tolerate cheating, or assisting others to cheat, and views cheating in coursework, tests and examinations as a serious academic offence. The work that a student submits for grading must be the student's own work, reflecting their learning. Where work from other sources is used, it must be properly acknowledged and referenced. A student's assessed work may be reviewed against electronic source material using computerised detection mechanisms. Upon reasonable request, students may be required to provide an electronic version of their work for computerised review.

Class Representatives

Class representatives are students tasked with representing student issues to departments, faculties, and the wider university. If you have a complaint about this course, please contact your class rep who will know how to raise it in the right channels. See your departmental noticeboard for contact details for your class reps.

Inclusive Learning

All students are asked to discuss any impairment related requirements privately, face to face and/or in written form with the course coordinator, lecturer or tutor.

Student Disability Services also provides support for students with a wide range of impairments, both visible and invisible, to succeed and excel at the University. For more information and contact details, please visit the Student Disability Services’ website http://disability.auckland.ac.nz

Special Circumstances

If your ability to complete assessed coursework is affected by illness or other personal circumstances outside of your control, contact a member of teaching staff as soon as possible before the assessment is due.

If your personal circumstances significantly affect your performance, or preparation, for an exam or eligible written test, refer to the University’s aegrotat or compassionate consideration page https://www.auckland.ac.nz/en/students/academic-information/exams-and-final-results/during-exams/aegrotat-and-compassionate-consideration.html.

This should be done as soon as possible and no later than seven days after the affected test or exam date.

Learning Continuity

In the event of an unexpected disruption we undertake to maintain the continuity and standard of teaching and learning in all your courses throughout the year. If there are unexpected disruptions the University has contingency plans to ensure that access to your course continues and your assessment is fair, and not compromised. Some adjustments may need to be made in emergencies. You will be kept fully informed by your course co-ordinator, and if disruption occurs you should refer to the University Website for information about how to proceed.

Student Charter and Responsibilities

The Student Charter assumes and acknowledges that students are active participants in the learning process and that they have responsibilities to the institution and the international community of scholars. The University expects that students will act at all times in a way that demonstrates respect for the rights of other students and staff so that the learning environment is both safe and productive. For further information visit Student Charter https://www.auckland.ac.nz/en/students/forms-policies-and-guidelines/student-policies-and-guidelines/student-charter.html.

Disclaimer

Elements of this outline may be subject to change. The latest information about the course will be available for enrolled students in Canvas.

In this course you may be asked to submit your coursework assessments digitally. The University reserves the right to conduct scheduled tests and examinations for this course online or through the use of computers or other electronic devices. Where tests or examinations are conducted online remote invigilation arrangements may be used. The final decision on the completion mode for a test or examination, and remote invigilation arrangements where applicable, will be advised to students at least 10 days prior to the scheduled date of the assessment, or in the case of an examination when the examination timetable is published.

Please note that with regards to Assessment, in particular, the could be a change with the mode of Assessment such as moving to online delivery.

Published on 04/07/2025 02:31 p.m.