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An introduction to the Income Tax Act and the Goods and Services Tax Act, with emphasis on developing an understanding of these types of tax as relevant to taxpayers. Specific topics include the nature of income, taxation of common types of income (such as wages, shares and land), the deduction and prohibition of various types of expenses, tax accounting issues (cash or accrual basis), provisional tax, rebates, PAYE system, tax returns and an introduction to GST.

An introduction to the Income Tax Act and the Goods and Services Tax Act, with emphasis on developing an understanding of these types of tax as relevant to taxpayers. Specific topics include the nature of income, taxation of common types of income (such as wages, shares and land), the deduction and prohibition of various types of expenses, tax accounting issues (cash or accrual basis), provisional tax, rebates, PAYE system, tax returns and an introduction to GST.