Faculty of Law Undergraduate Handbook - Faculty of Law - The ...

Content OutlineThe Immigration element of the course aims to address the following topics: International Law Perspective; Sovereigntyand Immigration; Immigration Law and Citizenship; New Zealand Citizens — Section 3; Excluded Persons — Section 7;Exempt Persons; Basic Premise of Immigration Law; Publication of Policy; The Visa Regime; Residence Permits;Revocation of Residence Permits; Temporary Permits; Revocation of Temporary Permits; Judicial Review — ParticularExamples; Expulsion.The Refugee element of the course aims to address the following topics: The Refugee Convention and the ImmigrationAct 1987 — Structure of the Convention — Treaty Interpretation — The elements of the Inclusion clause (Article 1A(2)) —The Exclusion Clauses (Articles 1D, 1E and 1F) — Complementary protection under the Convention against Torture andunder the International Covenant on Civil and Political Rights.AssessmentFinal Examination (Plussage 30% Opinion)LAW 429 — Tax LawCredit Points: 20 pointsOffered: Second SemesterContact Hours: Lectures — 4 hours per weekCoordinator: Dr Michael LittlewoodPrerequisites: LAW 201, 211, 231, 241Course Description:This course is designed to introduce students to New Zealand tax law and practice. The course begins with anintroduction to the theory of taxation. This is followed by an examination of New Zealand’s system of income tax, towhich most of the course is devoted. The course also covers GST (Goods and Services Tax), tax administration and taxdisputes procedures.Content Outline:This course covers some or all of the following topics:1. Aspects of tax theory (examined by reference to the works of a number of important tax theorists, such as AdamSmith and Henry Simons); principles of taxation; the scope of taxation; progressive versus proportional taxation;2. The structure of New Zealand’s system of income tax;3. Residence and source;4. The definition of income; the distinction between income and capital gains; business income; transactions in land;transactions in securities; income in kind;5. Deductions; the distinction between capital and revenue expenditure; the deductibility of interest; losses; businessexpenditure (entertainment, etc); timing;6. Depreciation; depreciation rates; calculating depreciation;7. The taxation of companies and shareholders;8. The taxation of trusts;9. Withholding obligations;10. Tax avoidance; tax evasion; tax planning; general anti-avoidance rules;11. Goods and Services Tax (GST); the structure of New Zealand’s system of GST; zero-rated supplies; exempt supplies;taxpayers’ obligations;12. Tax administration, rulings and disputes.Assessment:Final Examination (Plussage 30% Opinion)42 | 2010 Faculty of Law Handbook