AUT - Taxation at the AUT Business School
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Taxation at the AUT Business School
Taxation law and policy is a highly sought after subject at postgraduate level for those who have a grounding in commercial law and who want to make a career out of tax consulting or advocacy.
In the media: Watch AUT Law and Taxation Professor Chris Ohms on TV3 news speaking on the topic: Capital gains tax 'reasonably normal' Video Fri 08 Jul 2011 TV3
Listen to Morning Report Radio New Zealand interview by Geoff Robinson & Simon Mercep with Professor Chris Ohms on Fri 8 July 2011 Law academics throw support behind tax - A group of academics from the Auckland University of Technology are throwing their weight behind a capital gains tax on profits from the sale of investment properties and farms, business sales and shares. (5′16″)
Research
Major research achievements have included the publication of Income Tax in New Zealand (Thompson, Brookers 2004) by Professor Chris Ohms with Audrey Sharp, Casey Plunket, Garth Harris, and Nigel Smith. This is the first major in-depth treatment of income tax law since Molloy on Income Tax in 1976.
Recent publications by the tax team include journal articles by Ranjana Gupta: ‘How the Perceptions of Tax Evasion as a Crime and other offences mirror the penalties, Taxation of illegal profits in New Zealand’ and ‘An Empirical Study of Demographics of Perceptions of Tax Evasion in New Zealand.’ ‘Three Studies on Human Values and Beliefs: Cheating on Taxes in Australia and New Zealand’ was awarded best empirical paper.
Further research topics include:
- Analysis and Reform: A Review of section HK11 of the Income Tax Act 2004 and its effectiveness
- Application of Choice Doctrine: The Lessons Learnt from Trinity
- Flaws in the New Zealand Tax Disputes Process
- The Review of the Glaxo Decision and Topical Issues in Transfer Pricing
Postgraduate papers:
Special features of tax offerings within postgraduate study include interactive taxation courses and Saturday sessions.
These papers are offered in the following postgraduate qualifications – BBus (Hons), PgDipBus, PgCertBus, MPBS and MBus.
369010 Tax Administration
369013 Goods and Services Taxation
369014 Taxation Avoidance: Concepts and Practice
369008 Concept of Income, Allowable Deductions and Capital Gains Taxation
369023 Double Tax Treaties (new from 2012)