Summary of IBSU-AF0204-2024-2 Taxation

Digital Learning Services and Classroom Technology

Phone: (+675) 74114100

Email: digital.learning@ibs.ac.pg

IBSU Mt. Eriama Campus

Portion 1553,
Sogeri Road, 11 Mile, NCD, 111,
Papua New Guinea

Phone: (+675) 74114100

Email: ask@ibs.ac.pg

IBS Saraga Campus

Section 57, Lot 10
Magila Street, 6 Mile, NCD, 111,
Papua New Guinea

Email: ask@ibs.ac.pg

General

Announcements

Unit Information Guide

Staff Contact Details

Timetable

Announcements

Unit Information Guide

Staff Contact Details

Timetable

Assessments

Assessment 1 Quiz 10%

Quiz 1 (Special Consideration)

Assessment 2 Short Answer (20%)

Assessment 3 Case Analysis (file only)

Assignment 3 Case Study Submission Link (20%)

Request for Special Consideration (Assessment)

Study Materials

Income Tax Act 1959

Salary and Wages Tax

Salary and Wages Tax 2023

Form I for Individual Taxpayer

FORM TIN 2 TIN Application for Individuals

Unit Evaluation

Course Commencement Students' Survey - Semester 2 2024

Mid-Semester Survey

Case Laws

Eisner v Macomber 252 US (1919)

Case Law links

Topic 1 Overview of PNG Income Tax (Week 1)

Topic 1 - Lecture Slide (Week 1)

Week 1 Tutorial

Overview of PNG Tax Part 1

Topic 1 Overview of PNG Income Tax (Week 2)

Topic 1 Lecture Slides (Week 2)

Week 2 Tutorial

Topic 1 Week 2 (Non-assessable) Quiz

Overview of PNG Tax Part 2

PNG Tax Residency

Topic 2 Statutory Income and Exempt Income (Week 3)

Topic 2 Lecture Slides (Week 3)

Week 3 Tutorial

Topic 2 Statutory Income and Exempt Income (Part 1) (Non-assessable)Quiz

Statutory and Exempt Income Part 1

Topic 2 Statutory Income and Exempt Income (Week 4)

Lecture slide 2 Part 2

Week 4 Tutorial

Topic 2 Statutory Income and Exempt Income (Part 2) (Non-assessable) Quiz

Topic 3 General Deductions (Week 5)

Topic 3 Lecture Slide

General Deductions Sway Presentation

Week 5 Tutorial

General Deductions (Non-assessable) Quiz

General Deductions

Topic 4 Specific Deductions (Week 6)

Topic 4 Lecture Slides

Week 6 Tutorial

Business Losses

Topic 4 Specific Deductions (Week 7)

Lecture 4 slide part 2

Week 7 Tutorial

Management Fees

PNG Taxation Bad Debts Implication

Special Deductions (1)

Study Week (Week 8)

Topic 5 Tax Accounting (Week 9 &amp; 10)

Topic 5 Lecture Slide

Week 9 Tutorial

Trading Stocks

Book-to-tax reconciliation sample problem

Topic 6 Taxation of Individuals (Week 11)

Topic 6 Lecture Slides Part 1

Topic 6 Lecture Slides Part 2

Week 11 Tutorial Part 1

Week 11 Tutorial Part 2

Tax reconciliation Individual Tax Papua New Guinea

Topic 6 Taxation of Individuals (Week 12)

Topic 6 Lecture Slides Part 3

Week 12 Tutorial Part 1

Week 12 Tutorial Part 2

Exam Preparation (Week 13)

Topic 5 Tax Accounting (Week 9 & 10)