Papua New Guinea Taxation

Description

Unit description: Introduces the law and practice of taxation in Papua New Guinea (PNG) and the inter-relationship between different taxes. The main emphasis is on income tax as it applies to individuals, however, other taxpayers and taxes such as Goods and Services Tax will be covered. By studying this unit, students should attain a basic working knowledge of the taxes that are levied in PNG. The unit also examines some of the principles behind a good tax system and the administration of taxation in PNG. Unit content: Module 1: Overview and basic concepts of PNG Taxation Module 2: Assessable and other income types Module 3: Allowable deductions Module 4: Taxation of individuals and other entities Module 5: Taxation of non-resident and foreign income Module 6: Other PNG taxes and tax administration Learning outcomes: Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes . The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.