This second edition of the authoritative text by James Coleman discusses New Zealand jurisprudence on the general anti-avoidance provision. It enables practitioners to comply with the provision with increased confidence and predict with greater certainty when it applies. The book includes detailed coverage of the Supreme Court judgment in Ben Nevis and subsequent decisions by that Court on the application of the general anti-avoidance provision. Tax Avoidance Law in New Zealand deals with the tests for what constitutes tax avoidance in the light of that judgment. It also deals with the interrelationship between the specific provisions of the Income Tax Act and the general anti-avoidance provision, the relationship between the general anti-avoidance provision and specific anti-avoidance provisions, and the concept of sham.
A collective investment vehicle may attract funds for investment on a portfolio (passive) basis from both retail ... from the disposal of the shares of a company resident in New Zealand or the shares of a company resident in Australia ...
CCH New Zealand Ltd. Section * person becomes registered after ... 21(2) estimate of intended taxable use, determination method ............................. .. 20(3 G) motor vehicles ... ..9(2)(a)(iv) value of supply * anti-avoidance .
This book tackles political, social, and behavioural aspects of public finance and fiscal exchange.
Prebble, J and McIntosh H, 'Predication: The Test for Tax Avoidance in New Zealand from Newton to Ben Nevis' ... and the Special Case of Anti-Avoidance Legislation' (2006) 22(2) New Zealand Universities Law Review, 271 Q Quiroga, CM, ...
204 Bibliography Levi, Michael, 'Serious Tax Fraud and Noncompliance: A Review of Evidence on the Differential ... Duke of Westminster' in Tiley, John (ed), Studies in the History of Tax Law Vol 2 (Oxford: Hart, 2007) 183 Litman, Harry, ...
This book, now in an updated new edition, focuses on these essential patterns.
Conclusion The thesis of this chapter is that tax practitioners are central in the practice of tax avoidance and ... New Zealand tax practitioners – still “barely passing” ', New Zealand Journal of Taxation Law and Policy, 7(2), 111–46.
In the 1970s and 1980s, the New Zealand courts spoke with absolute certainty about some constitutional and administrative principles. The 'law could be amended or suspended only by Parliament'.101 The Commissioner of Inland Revenue had ...
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
A former Invercargill skinhead and founding member of a group called the Southern Hammerskins, in 1994, with financial assistance from the Christchurch City Council, Chapman established a group called the New Way Trust.