Unit of Study ACCT2006 Papua New Guinea Taxation (2024)

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Unit Snapshot

Unit type

UG Coursework Unit
Credit points

12
Faculty & College

Faculty of Business, Law and Arts
Placement

No

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

Availabilities

Location	Domestic	International
Papua New Guinea - IBSU Port Moresby	N/A	Term4

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.

On completion of this unit, students should be able to:

calculate taxable income under the ITA 1959

calculate the tax liabilities of different types of taxpayers

explain the taxation administration in relation to PNG taxation

explain, at a basic level, how other PNG taxes operate.

Teaching and assessment

Teaching method

Tutorial 2 hours (Weekly)

Workshop 1 hour (Weekly)

Assessment
Quiz	20%
Presentation	30%
Case study	50%

Prescribed learning resources

Prescribed Texts

Papua New Guinea Income Tax Act 1959 as Amended, ..

Prescribed Resources/Equipment

No prescribed resources/equipment.

Prescribed Learning Resources may change in future Teaching Periods.

Fee information

Domestic

Commonwealth Supported courses
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