Description

Tax and Accounting Fundamentals is a three-part series for graduates and others wanting a back-to-basics learning approach to Income Tax, Goods and Services Tax, and Accounting.

Part 2: Focus on GST will cover:

• How to tackle GST problems for clients.
• Scheme and key components of the Goods and Services Tax Act 1985
• Taxable and exempt supplies, (e.g. accommodation)
• Taxable activity, (e.g. subdivision activity)
• Invoicing, time and value of supply
• Zero-rated supplies including compulsory zero-rating of land
• Input tax deductions e.g. motor vehicles & second-hand goods

Part 1 covers Income Tax Fundamentals and Part 3 covers Accounting Fundamentals.

ORIGINAL BROADCAST DATE

17 August 2022

LEARNING OUTCOMES

A sound understanding of the scheme and key components of the Goods and Services Tax Act and the right approach to use when working on GST problems for clients.

Including an overview of supplies of goods and services, taxable activity, supplies of land, input tax deductions etc.

SUITED TO

Graduate accountants and lawyers and others working on tax issues and wanting a back-to-basics refresher.

PRESENTER

Maurits van den Berg, Senior Manager, Taxation Services, Baker Tilly Staples Rodway Auckland.