Business School
Why study Taxation?
Tax is a cost on business and tax compliance is the most common area where business and government come into contact. Taxation is an essential prerequisite for membership of the New Zealand Institute of Chartered Accountants.
You will study the New Zealand taxation system and its application in today’s business environment, including how tax policy is created, tax laws enacted, and how to interpret tax obligations.
Our undergraduate courses provide a crucial basic understanding of the nature and scope of New Zealand taxation (including indirect taxation-GST). You will be able to use the taxing statutes to determine taxable income and allowable deductions. You will use case law to assist in that process. In the preliminary tax course a practical feature is the determination and analysis of critical information to complete a tax return. The advanced taxation course deals with more complex corporate tax issues and tax dispute procedures.
Our postgraduate offerings provide a specialised and detailed range of taxation courses covering taxation policy, international tax, GST and all areas of significant taxation expertise.
Inclusion of a major in Taxation as a specialist subject in your degree offers a range of professional possibilities. Tax as a career is less subject to the normal business cycles, and demand for tax professionals is always strong.
Graduates from our tax programmes have gone on to have careers as tax advisers, investigators, auditors, tax partners in accounting and law firms, in private practice, or in the Inland Revenue. Business graduates may perform specialist tax roles in tax functions of large companies or use their skills in finance and chief executive roles.
You can study Taxation in the following programmes:
Bachelor of Commerce (BCom)
The BCom offers Taxation as a single major or as a double major alongside one of the other majors offered within the BCom. Taxation combines well with a major in Accounting or Finance. You can also study the Bachelor of Commerce in Taxation as part of a conjoint degree programme where you study for two degrees at once.
Bachelor of Commerce(Hons)
The BCom(Hons) in Commercial Law is one year of fulltime study following the Bachelor of commerce degree. Entry is based on superior grades in the subject area. Taxation may be the subject that is a particular research area.
Master of Taxation Studies (MTaxS)
The MTaxS programme is designed for both law and commerce graduates who intend to make tax advocacy or tax consulting their career. The MTaxS can be completed in one year (fulltime) or up to four years (part-time).
Master of Commerce (MCom)
The Master of Commerce is usually a two-year programme.
Master of Law (LLM)
It is also possible for students to take individual MTaxS courses towards their LLM degree. Further information is available at the Faculty of Law web page.
