Unit Code: ACC909

Unit Name: Advanced Taxation

Description: The purpose of this unit is to provide an understanding of tax legislation and tax environment in Fiji. It provides students with hands-on ability to calculate tax for Individual, Partnership, Trusts and Companies and Dividends. It also shows the calculation of Capital expenditure allowances and capital gain tax on assets. Furthermore students also get to understand the calculation of Fringe benefit tax, Stamp duties, Excise duties and Value added tax. Finally this unit concludes with the evaluation of Transfer pricing legislation in Fiji and accepted transfer pricing methodologies.

Learning Target Outcomes:

Prerequisite: N/A

Prerequisite Sentence: Completed BCOM Accounting / Bachelor of Accounting

Credit Point: 20

Offered In: Semester 2