LEGAL424-19B (HAM)

Revenue Law

15 Points

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Division of Arts Law Psychology & Social Sciences
Te Piringa - Faculty of Law
Faculty of Law Dean's Office


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Paper Description

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An introduction to some of the key principles and concepts of New Zealand’s taxation system. Selected aspects of income tax as well as the law on indirect taxes such as the goods and services tax, will also be examined
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Paper Structure

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This is a Semester B paper. The teaching component comprises one, 2 hour lecture per week.
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Learning Outcomes

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Students who successfully complete the course should be able to:

  • (a) Apply the statutory rules determining individual person and corporate residence for taxation purposes.
    Linked to the following assessments:
  • (b) Identify and apply the rules that determine when a receipt is income and those rules which exclude receipts from being categorised as income.
    Linked to the following assessments:
  • (c) Identify and apply the principles that underpin the taxation of business income.
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  • (d) Identify and apply the legal principles that determine the taxation consequences in respect of personal property transactions.
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  • (e) Understand and apply the statutory rules for claiming general deductions and specific deductions against a person’s gross income
    Linked to the following assessments:
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The opinion/essay is due to be submitted at any time on WEDNESDAY 11 SEPTEMBER 2019

The take home test is scheduled to be held from Wednesday 2 October 2019 to Friday 4th October 2019 at 11.00am

The final exam is unrestricted OPEN BOOK details of which will be revealed in due course.

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Assessment Components

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The internal assessment/exam ratio (as stated in the University Calendar) is 25:75. There is no final exam. The final exam makes up 75% of the overall mark.

The internal assessment/exam ratio (as stated in the University Calendar) is 25:75 or 0:0, whichever is more favourable for the student. The final exam makes up either 75% or 0% of the overall mark.

Component DescriptionDue Date TimePercentage of overall markSubmission MethodCompulsory
1. Opinion/Essay
11 Sep 2019
No set time
  • Online: Submit through Moodle
2. Exam
  • Other:
Assessment Total:     100    
Failing to complete a compulsory assessment component of a paper will result in an IC grade
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Required and Recommended Readings

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Required Readings

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All law students are required to purchase, for use in all law papers, a copy of McLay, Murray & Orpin, New Zealand Law Style Guide, 3rd edition, Thomson Reuters (2018). This is available from Bennetts, at an approximate price of $37 incl GST.

In addition to the texts identified below, the Faculty of Law requires that students purchase the TWO course materials books for this paper. The course materials will form an essential component of the teaching in this course. These are available from Waikato Print.
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Recommended Readings

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New Zealand Master Tax Guide For Students 2019, CCH New Zealand

New Zealand Tax Legislation For Students 2019, Volumes 1 & 2, CCH New Zealand

New Zealand Taxation 2019 Legislation Handbook, Thomson Reuters, 2017

New Zealand Taxation Casebook 2015, Thomson Reuters, 2015

New Zealand Taxation 2019: Principles, Cases and Questions, Thomson Reuters, 2017

Foundations of New Zealand Taxation Law, by Stephen Barkoczy & Others, CCH, Auckland,2015

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Online Support

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Online support for this paper is provided via Moodle
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Students should expect to spend 150 hours in total on this paper. In addition to lecture attendance, significant time will need to be spent on background and complementary reading. Students should allow for periods of more-focused research time in the preparation of assignments.
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Linkages to Other Papers

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Restricted papers: LAWS424

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