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Relevant bibliographies by topics / Tax law - New Zealand

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Academic literature on the topic 'Tax law - New Zealand'

Author: Grafiati

Published: 4 June 2021

Last updated: 9 February 2022

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Journal articles on the topic "Tax law - New Zealand"

1

Groenewegen, P. D. "Tax Reform in Australia and New Zealand." Environment and Planning C: Government and Policy 6, no. 1 (March 1988): 93–114. http://dx.doi.org/10.1068/c060093.

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During 1985, the Labour governments in both Australia and New Zealand proposed a tax mix switch policy in which a broad-based tax on consumption expenditure (at the retail level in Australia, of the value-added type in New Zealand), at a uniform rate, was to provide scope for substantial reduction, by the means of rate reduction, in personal income tax. This major tax reform was to be accompanied, in both countries, by an abandonment of the classical system of company taxation and its replacement by a system of full imputation and the taxation of employee fringe-benefits in the hands of the employer. The tax mix switch part of the proposed tax reforms only went ahead in New Zealand, and in this paper the author investigates the reasons for this phenomenon as an exercise in the political economy of tax reform. Apart from enabling some testing of Prest's hypothesis, that there are advantages for tax reform in a country not having a federal or a written constitution, the required background to this examination is presented, by means of an outline of the fundamentals of the Australian and New Zealand tax systems, and of the proposals put forward for eventual implementation. Likewise the processes by which tax reform was achieved in the two countries are examined, and it is argued that differences in political institutional settings explain the different outcomes. The author also comments on the alternative tax reform strategies which are implicit in the proposals currently being implemented in Australia and New Zealand.

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Richardson, Ivor. "Simplicity in Legislative Drafting and Rewriting Tax Legislation." Victoria University of Wellington Law Review 43, no. 3 (September 1, 2012): 517. http://dx.doi.org/10.26686/vuwlr.v43i3.5032.

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The search for simplicity in legislative drafting affects all legislatures. It is also central to the work of the New Zealand Law Commission and of governments in other comparable jurisdictions. Rather than exploring a range of statutes in various jurisdictions, this article focuses on income tax. It does so for two reasons. The first is that income tax has been crucial to the funding of government in common law jurisdictions and to achieving a legislative balance between simplicity and other criteria of an acceptable tax system. The second is that we can draw on three recent projects to rewrite income tax legislation – in Australia, the United Kingdom and New Zealand.

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Miles, Sarah. "The Price we Pay for a Specialised Society: Do Tax Disputes Require Greater Judicial Specialisation?" Victoria University of Wellington Law Review 46, no. 2 (August 1, 2015): 361. http://dx.doi.org/10.26686/vuwlr.v46i2.4922.

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In recent years, a review of the Judicature Act 1908 and the introduction of the Judicature Modernisation Bill have enlivened the debate over the structure and character of the New Zealand court system. A key issue that the recent review and reforms have brought to the fore is whether greater judicial specialisation is advantageous at the High Court level. This article considers whether tax cases, in particular, warrant greater judicial specialisation. The article draws from experiences of specialised tax adjudication in foreign jurisdictions and evaluates the efficacy of existing specialisation in the New Zealand system, as well as considering whether the nature of tax law lends itself to specialisation. The conclusion is that greater judicial specialisation in respect of tax cases is undesirable.

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Rainsbury, Liz, Carol Hart, and Nonthipoth Buranavityawut. "GAAP-adjusted earnings disclosures by New Zealand companies." Pacific Accounting Review 27, no. 3 (August 3, 2015): 329–52. http://dx.doi.org/10.1108/par-12-2013-0108.

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Purpose – This paper aims to examine motivations for the reporting of generally accepted accounting practice (GAAP)-adjusted earnings by New Zealand companies. Design/methodology/approach – The study uses multivariate analysis of data from New Zealand company annual reports for the period from 2004 to 2012. Findings – Evidence suggests that management of some New Zealand firms are motivated to use GAAP-adjusted earnings to provide a more favourable impression of earnings. However, across firms, these adjusted earnings provide a better predictor of future earnings and provide more value-relevant information to the market than GAAP earnings. Thus, a desire to disclose a more accurate indicator of permanent earnings appears to be a strong factor in the reporting of GAAP-adjusted earnings. Research limitations/implications – The study uses firms listed on the New Zealand share market. The number of firms examined is small, but we compensate by studying the entire population, thus avoiding sampling issues. The results suggest that New Zealand’s regulatory response of recommending guidelines for reporting alternative earnings measures is appropriate. Originality/value – The study contributes to the literature on the relationship between reporting statutory earnings and non-GAAP earnings. It uses a period that includes three major events in the New Zealand economy and reporting environment: the adoption of international financial reporting standards, a change in tax law and the global financial crisis. Recognition of these events allows us to better interpret the GAAP-adjusted reporting practices taken by managers.

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Bevacqua, John. "Unresolved Controversies in Suing for Negligence of Tax Officials: Canadian and Australasian Insights and a Primer for Policy Makers' Consideration." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 439–76. http://dx.doi.org/10.32721/ctj.2020.68.2.bevacqua.

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There have been numerous recent Canadian cases in which taxpayers have alleged negligence by Canada Revenue Agency officials. This body of rapidly evolving Canadian case law constitutes, at present, the most extensive jurisprudence in the common-law world considering the tortious liability of tax officials. It also exposes fundamental unresolved controversies that inhibit legal clarity and certainty on the limits of the right of taxpayers to sue for the negligence of tax officials. Through comparison with cases in Australia and New Zealand, this article confirms that these unresolved controversies are not unique to Canada. The author proposes a range of options for addressing these issues. Intended as a primer for policy makers' attention and debate, these proposals are drawn from judicial and legislative approaches adopted in Canada, Australia, and New Zealand, and in other broadly comparable common-law jurisdictions.

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Nottage, L. "Korean law in the Global Economy." Victoria University of Wellington Law Review 26, no. 3 (September 2, 1996): 600. http://dx.doi.org/10.26686/vuwlr.v26i3.6156.

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This article is a book review of Sang-Hyun Song (ed) Korean Law in the Global Economy (Bak Young Sa Publishing Co, Seoul, 1996) 1500 + viii pages (including index), US$197 (including airmail, tax and handling). The book is a key reference text that covers virtually all aspects of Korean law relevant to New Zealanders, with the author arguing that it belongs in every New Zealand library. While the book suffers from the occasional typographical error, Nottage concludes that the book is an excellent resource, and Professor Song has succeeded in his aim of offering the means to achieve a basic understanding of the Korean law and legal system as they operate in the real world.

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Krever, Richard. "A Tax Policy Legacy: Tim Edgar's Contributions to Tax Scholarship and Tax Legislation." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 517–37. http://dx.doi.org/10.32721/ctj.2020.68.2.sym.krever.

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Tim Edgar's passing in December 2016 dealt a severe blow to tax scholarship in Canada and globally, not to mention being a sad loss for this journal, to which he was a contributor for over three decades. Tim's books, journal articles, and book chapters spanned a wide spectrum of tax policy issues and have played a central role in helping policy makers, academics, and students understand some of the most conceptually and technically difficult areas of tax law. Tim's book on the taxation of financial arrangements, published by the Canadian Tax Foundation, is viewed by policy makers worldwide as the definitive authority on the subject, setting out a principled path to carving out the debt component of financial instruments and subjecting it to neutral accrual taxation. In a closely related area, his detailed analysis of the difficulties confronting policy makers who seek a neutral application of the goods and services tax (GST) to financial supplies is considered to be foundational work in the field, and his proposal to remove the tax from business-to-business supplies has been adopted directly in New Zealand and via an indirect mechanism in Singapore. Tim's work on the general anti-avoidance rule is cited time and again as a key treatment of the topic, while his proposal to extend thin capitalization rules to outbound investment has been adopted in Australia. Tim's comprehensive analysis of the Canadian pseudo-imputation system opens the door to a much-needed reconsideration of the system. The more challenging the subject matter, the deeper Tim investigated and methodically dissected the topic to arrive at reasoned recommendations for reform. Tim's work will continue to be read, cited, and applied in practice for many years.

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Boast, Richard P. "F O V Acheson and Maori Customary Law." Victoria University of Wellington Law Review 30, no. 2 (June 1, 1999): 661. http://dx.doi.org/10.26686/vuwlr.v30i2.6006.

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This article briefly discusses the life and views of Frank Acheson, Judge of the Wanganui and Tai Tokerau Divisions of the Native Land Court. Professor Boast discusses Judge Acheson's Jacob Joseph Scholarship essay, which encompasses Judge Acheson's views on Maori customs. Judge Acheson is described as an activist judge and something of a tragic figure who has been largely forgotten by New Zealand history. However, Professor Boast concludes that Judge Acheson's work shows that the development of New Zealand jurisprudence is not necessarily as simplistic and narrowly positivist as is sometimes assumed.

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Marriott, Lisa. "The Construction of Crime: The Presumption of Blue-Collar Guilt and White-Collar Innocence." Social Policy and Society 16, no. 2 (April 6, 2016): 237–51. http://dx.doi.org/10.1017/s1474746416000063.

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This study examines a recent legislative change in New Zealand social policy that provides for the partners of people engaging in welfare fraud to be prosecuted for the crime and to be jointly liable for the debt generated from the crime. This situation applies where the partner knew, or ought to have known, of the fraud. This approach may be contrasted with the treatment of the partners of those who engage in tax evasion, or other forms of financial crime, who are not liable for prosecution or any debt resulting from the offence.Discrimination of those on welfare is well-established. The article highlights the extent to which welfare beneficiaries are now targeted for greater punitive measures in New Zealand and the increasing criminalisation of welfare in the country. The practices outlined appear to contravene the New Zealand Human Rights Act. Moreover, these practices are not aligned with the basic provisions of criminal law: that a guilty mind and a positive act are present for a crime to be committed. The study draws attention to issues of equity, knowledge of crime, and the construction of crime and criminals in the New Zealand justice system.

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Mathews, R. L. "Tax Reform in English-Speaking Countries." Environment and Planning C: Government and Policy 6, no. 1 (March 1988): 1–6. http://dx.doi.org/10.1068/c060001.

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In this paper, six papers are introduced which deal with issues in tax reform and with recent developments in taxation policies in five English-speaking countries—the United Kingdom, Ireland, the United States of America (USA), Australia, and New Zealand. It is shown that the structure of the taxation systems in these countries, in particular the dominating influence of a highly progressive personal income tax, has played a major part in inducing widespread tax avoidance and evasion, and thereby in corrupting and discrediting the tax systems of the countries in question; so that they operate perversely with respect to equity, to efficiency, and to the other objectives of taxation policy. In the paper the author argues that tax effectiveness needs to be elevated to a position of overriding importance in the design of taxation policies; outlines the kinds of reforms which are necessary in order to give effect to generally accepted economic criteria; and discusses the importance of political and other constraints on tax reform.

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Dissertations / Theses on the topic "Tax law - New Zealand"

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Than, Tut. "The Court of Appeal decision in Accent Management Ltd v CIR [2007] NZCA 230 Statutory interpretation in New Zealand tax avoidance law : a thesis submitted to Auckland University of Technology in partial fulfillment of the requirements for the degree of Master of Business, 2007." Click here to access this resource online, 2007. http://hdl.handle.net/10292/416.

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Hamid, Suhaila Abdul. "Tax compliance behaviour of tax agents: a comparative study of Malaysia and New Zealand." Thesis, University of Canterbury. ACIS, 2014. http://hdl.handle.net/10092/9426.

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Tax agents have important roles in tax systems as both advocates for their clients and intermediaries for the tax authorities. The roles of tax agents are becoming more challenging with the changes in the tax landscape, such as with the implementation of the self-assessment systems (SAS) which transfers more responsibility to taxpayers to comply with their tax obligations and who in turn, rely on tax agents to comply with the tax laws. This study examined some selected factors in understanding the tax agents’ tax compliance behaviour by extending the Theory of Planned Behaviour, by including two additional factors namely, ethical sensitivity and culture. Conducted in the tax jurisdictions of Malaysia and New Zealand, this study is comparative in nature. To understand the tax compliance behaviour of tax agents in this study, a mixed-method approach, combining surveys and semi-structured telephone interviews, was used. In Malaysia, the survey data were collected using a mail survey from a sample of tax agents in public practice whose names were listed on the website of the Malaysian Inland Revenue Board. Online surveys were used to collect responses from a sample of members of the New Zealand Institute of Chartered Accountants (NZICA) whose names were listed as public practitioners on NZICA’s website. Descriptive statistics and Partial Least Squares (PLS), a structural equation modeling (SEM) technique, were used to describe and analyze the quantitative data. Transcribing, coding, finding the relevant themes and member checking were used to analyze the qualitative data of the study. Basically, the results indicate some similarities and some differences between tax agents’ compliance behaviour in Malaysia and New Zealand. Consistent with findings from prior studies, the results suggest that attitude towards intention to comply with the tax law was the most influential factor in explaining tax agents’ compliance behaviour to tax law in Malaysia and New Zealand in both scenarios of overstating tax expenses and understating income examined in the study. This was followed by ethical sensitivity, which was measured using Rest’s (1986) Multidimensional Ethics Scale (MES), as the second influential factor in tax agents’ compliance behaviour to tax law. Mixed findings were recorded for culture which was measured using Hofstede’s (1980) National Cultural Dimensions and perceived behavioural control. No support, however, was found for subjective norms in the study. The findings from the survey were elaborated further in the interviews. The interviews with seventeen tax agents in Malaysia and fourteen tax agents from New Zealand provide some interesting findings. While the results of the survey indicate that attitude was found to be the most important factor in tax agents’ tax compliance behaviour, the interview findings clarified how tax agents understand attitude. For instance, attitude was interpreted as not only complying with the professional code of ethics, but also, fear towards being penalized, audited and interestingly, fear towards obtaining a bad reputation among the public and peers. Overall, the findings suggest that noneconomic factors, such as attitudes and ethical sensitivity, can explain the tax compliance behaviour of tax agents in the study. Some economic factors identified for example, amount of risk involved, the trade-off between costs and benefits, and the probability of being penalized, from the interviews could also potentially explain the tax compliance behaviour of the tax agents in Malaysia and New Zealand who participated in the study. The findings contribute to the theoretical and practical aspects of understanding the tax compliance behaviour of tax agents in two different countries. In a response to the calls for more cross-cultural research, this study reveals some similarities and differences in the tax compliance behaviour of tax agents in Malaysia and New Zealand which may be helpful in improving our understanding of the ethical decision making of tax agents. The findings from the study also provide some insights into the ethical behaviour of tax agents in Malaysia and New Zealand which may be useful for professional bodies and regulators.

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Fleming, M. W. A. "Price discrimination law : developing a policy for New Zealand." Thesis, University of Canterbury. Accounting and Information Systems, 1985. http://hdl.handle.net/10092/2736.

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The purpose of this thesis is to develop a policy towards anticompetitive price discrimination in New Zealand. Price discrimination occurs where the ratio of price to cost in two sales differs. Legislation against price discrimination may be enacted as part of our Competition Law, a set of laws designed to promote efficiency and competition in industry and commerce. The first section of this thesis examines the economics of price discrimination and its effects on efficiency, income distribution and competition. We conclude that the effects are ambiguous and depend upon the circumstances in which the discrimination is practiced. However we conclude that systematic price discrimination can be harmful to competition, whilst unsystematic price discrimination can promote competition and that there are a priori grounds for anti-price discrimination legislation. The second section examines specific approaches taken to price discrimination legislation. Particular emphasis is placed on the U.S. Robinson-Patman Act which is one of the most extensively litigated price discrimination laws in the world. A review of the implementation of this Act shows that it has failed to promote competition or increase efficiency. In fact, it has done more to inhibit these goals than promote them. We conclude that there are conceptual problems with antiprice discrimination legislation and this conclusion is reinforced by a study of the Australian price discrimination law. We therefore examine the conceptual framework in which price discrimination is controlled in other developed countries such as the United Kingdom, Canada, Eire, France, West Germany and the EEC. We conclude generally that price discrimination is a problem of monopoly and should be treated as such. The final part of this thesis reviews price discrimination law in New zealand and suggests a policy that would align the Commerce Act with our conclusion that legislation against price discrimination is undesirable.

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Schofield, Simon anthony. "The law of climate change mitigation in New Zealand." Thesis, University of Canterbury. Law, 2012. http://hdl.handle.net/10092/10347.

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As the world strives to reduce greenhouse gas emissions to mitigate climate change, the law has a crucial role to play in supporting mitigation solutions. Starting with the common law's potential for the development of a climate change tort in New Zealand, this thesis analyses the applicability of New Zealand's environmental land use planning law before turning to how an New Zealand emissions unit under the Climate Change Response Act 2002 will work in theory and practice to reduce greenhouse gas emissions. This thesis argues that the operation of corporations to drive these reductions as well as the development of renewable electricity from water, geothermal, wind and marine resources will require an integrated approach to sustainability. It explains that the transition from fossil fuels which can be owned to fugacious renewable resources which are incapable of ownership until capture requires reconsideration of the nature of property. Energy efficiency and conservation in addition to sequestration which reduce greenhouse gas emissions expose opportunities and problems associated with disaggregating property law rights. It concludes that New Zealand law must keep sight of the purpose of reducing greenhouse gas emissions through all levels of society, namely, climate change mitigation.

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Sawyer, Adrian John. "Company average effective tax rates : a conceptual framework within the New Zealand experience." Thesis, University of Canterbury. Accounting and Information Systems, 1993. http://hdl.handle.net/10092/2704.

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The impact of effective tax rates on tax policy formation has intensified since the major developments of the mid 1980s in the United States. In New Zealand the level of attention has been appreciably lower. This study critically reviews the effective tax rate literature from the United States, Canada, United Kingdom and Australasia, with the objective to isolate the essential findings of the research and to develop issues for consideration in New Zealand. A conceptual framework is developed for the measurement of average effective tax rates (AETRs) in New Zealand, incorporating an empirical and triangulation approach. The focus is to measure the AETR for listed public companies from 1984 to 1991, utilising three AETR ratios. The resulting AETRs are examined by way of individual companies, industry and sharemarket capitalisation groupings, with critical findings presented in both graphical and tabular form. Non-parametric statistics were utilised to test the research hypotheses, including sample representativeness and the significance of the ratio measure adopted. The results suggest that through incorporating a multiple period and triangulation research approach, AETRs, on average over time, are not dependent upon the particular research measure employed. However, the results for the industry and capitalisation manipulations of the data were mixed. The conceptual framework also includes the results of a mail questionnaire survey of expected AETR users and advisers. Parametric testing of the responses was employed to test the research hypotheses, as well as to identify the presence of any non-response bias. The testing provided mixed results, with evidence of response bias present in the results. Selected policy issues are discussed, with suggested reforms for the current ETR measurement and disclosure requirements offered for interested parties in New Zealand. The research findings are compared to previous New Zealand research and to the United States literature. Suggestions for future research are offered.

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Wu, Rebecca Chieh. "A Study on the Appropriateness for Adopting ‘Universal’ Definitions for Tax Compliance and Non-Compliance: A New Zealand Case Study Approach." Thesis, University of Canterbury. Accounting and Taxation, 2012. http://hdl.handle.net/10092/7609.

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Issues and problems associated with the seriousness of tax non-compliance have increased dramatically over the years due to the widening tax gaps experienced by governments worldwide as a result of sophisticated transactions. To add to the severity of the situation are the concerns surrounding the difficulties associated with our abilities in defining what is meant by tax compliance, non-compliance and their relevant sub-categories. This study reviews both the international existing literature and New Zealand case law to examine how the concepts have (or have not) been defined over the years within particular studies and case law. The results are presented in the form of a critical literature review where the definitions (or descriptions) for the concepts are organized into tables, in order to compare how the definitions have (or have not) been ‘improved’ over the years. Lastly, this study discusses the implications regarding whether ‘universal’ definitions can or should be developed and attributed to each of the concepts in order to clear the murkiness between our understanding of the various concepts of tax compliance, non-compliance, and their sub-categories.

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Mzila, Thembelihle. "An analysis of the South African General Anti-Avoidance Rule : lessons from New Zealand." Diss., University of Pretoria, 2020. http://hdl.handle.net/2263/80489.

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South Africa has adopted a general anti-avoidance rule (GAAR) as one of the methods to combat the innovative tax avoidance schemes into which taxpayers may enter. Nevertheless, since its introduction it has undergone numerous amendments due to weaknesses highlighted by its failures in court. Yet, since its most recent amendment in 2006, the efficacy of the South African GAAR has not been established as it has not been tested in the courts. This study addresses this concern by employing a ‗structured pre-emptive analysis‘ to identify the weaknesses of the South African GAAR when compared to its New Zealand counterpart. This approach is essentially qualitative and combines the typical doctrinal or black letter law approach used in law with that of reform-oriented approaches. Firstly, the South African and New Zealand GAARs were analysed and compared using a doctrinal approach to gain an understanding of the interpretation and application of the two GAARs. This allowed for the identification of weaknesses in the South African GAAR, whilst also making suggestions for its improvement. Thereafter, the South African GAAR was applied to the facts of a case from New Zealand by making use of a reform-oriented methodological approach. In applying the South African GAAR to the facts of the case, a framework of the South African GAAR was used to enhance the reliability of the findings by reducing subjectivity and improving replicability. The findings from the doctrinal and reform-oriented approaches revealed the weaknesses in the current South African GAAR when compared to its New Zealand counterpart. These weaknesses may be addressed in three ways. Firstly, guidance should be provided in order to address uncertainties in the interpretation and application of the South African GAAR so as to prevent inconsistencies that may limit its efficacy. Secondly, the purpose requirement and tainted elements could be consolidated into one requirement, where the presence of one of the tainted elements informs the objective purpose of the arrangement. Thirdly, the purpose requirement should be amended so that it need not be the sole or main purpose, but rather should be one of the purposes, provided it was not merely incidental. It is acknowledged that while the South African and New Zealand GAARs are directed to achieve the same end, the proposals for amendment would arguably go some way towards improving the efficacy of the South African GAAR.
Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020.
Taxation
MCom (Taxation)
Unrestricted

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McHugh, Paul Gerard. "The aboriginal rights of the New Zealand Maori at common law." Thesis, University of Cambridge, 1988. https://www.repository.cam.ac.uk/handle/1810/244948.

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In 1840 the indigenous Maori tribes of New Zealand ceded the sovereignty of New Zealand to the British Crown in return for the protection of the chiefs' rangatiratanga (internal government of the tribe) and the tribes' lands, forests, and fisheries. This agreement is known as the Treaty of Waitangi. This thesis considers the extent to which the common law of England recognised the rights embodied in the Treaty of Waitangi upon the Crown's assumption of the territorial sovereignty over New Zealand. Since the principles of the common law developed in an organic manner through the history of British relations with non-Christian societies the present study has used comparative material of an historical as well as strictly legal character. It is believed previous studies of Maori rights upon British annexation have suffered from the failure to assess the Maori tribes' position in terms of a continuum of British colonial constitutional history. Having isolated the relevant common law principles from the body of British practice and other sources, each of the three Parts ends with the particular application of these principles to the New Zealand setting. The thesis is based upon the distinction between imperium (a right of government) and dominium (rights of private ownership) and is divided into three Parts. The first Part looks at the principles governing the Crown's erection of an imperium over non-Christian societies. Part II looks at the effect of British sovereignty upon the customary law of the Maori tribes. Finally, Part III assesses the common law's recognition of the traditional property rights of the Maori. The conclusion reached is that the common law recognised the continuity of Maori customary law and property rights but qualified this by limiting any viability of the customary code to Maori relations inter se and restricting the alienation of the tribal title to the Crown. To that extent the Treaty of Waitangi was not so much a source as declaratory of rules which would have applied in any event. The present study does not consider at length the contemporary status of these post-annexation rights given the Maori by the common law. However, it has significance for contemporary as well as historical Maori claims and amounts to a revision of previous assessments of the common law's response to British annexation of New Zealand.

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Hodson, Alistair Graham. "John George Russell and His Impact on New Zealand Tax Jurisprudence: An Investigative Analysis." Thesis, University of Canterbury. School of Law, 2013. http://hdl.handle.net/10092/7683.

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Mr John George Russell holds a special place in New Zealand’s relatively brief tax history. He is a person who has challenged Inland Revenue’s authority and the taxing statutes more than any other individual. If Mr Russell had followed his father’s early advice and studied engineering he may have taken over the family farm on the outskirts of Hamilton and by now have been enjoying a peaceful retirement. Instead, his enjoyment of the accounting subjects taken at college, which he had enrolled into in error, ultimately led him to becoming a leading figure in the development of the then emerging New Zealand money market, and the managing director of the merchant bank Securitibank. Novel approaches to commercial issues and tenacity in litigation are the trademarks of Mr Russell, Auckland tax advisor and business consultant. Mr Russell is well known in New Zealand tax circles as the creator and defender of the ‘Russell tax template’, developed in the 1980s as a mechanism to turn the ‘water’ of taxable receipts into the ‘wine’ of untaxed gains. Template related issues are still being litigated some three decades later. There have been many cases related to the template covering both substantive and procedural issues. Mr Russell has had limited success on procedural grounds claiming his wins have been the result of good luck more than anything else. He strongly claims Inland Revenue have run a vendetta against him for many years. Inland Revenue have taken several different ‘Tracks’ when assessing various parties it considered received the tax advantage from the template. The ‘Tracks’ used to assess various parties are also regarded by Mr Russell as a vendetta tactic. Ultimately the litigation has led to ‘Track E’ with Inland Revenue personally assessing Mr Russell for tax, penalties and interest totalling in excess of NZD $200 million (underlying core tax of $15 million). A Court of Appeal decision found for Inland Revenue and confirmed Mr Russell’s personal tax assessment. Leave to the Supreme Court was not granted and Mr Russell has recently commented that a ‘Track F’ may now exist. Mr Russell has accused the Commissioner of Inland Revenue of fraud in respect of backdated assessments, and Inland Revenue have accused Mr Russell of fraud in relation to backdated documents. Mr Russell commented during one of our interviews when challenged about document backdating that “the only difference between an honest person and a dishonest one is often a date.” This thesis attempts to provide the reader with not only an overview of the litigation associated with Mr Russell, but also seeks to provide an insight into the person of Mr Russell. The Russell tax template was held to be a tax avoidance structure by the Privy Council in 2001. I did not intend to debate the merits of the Russell template with Mr Russell. One of the least known postures of Inland Revenue’s Compliance Model is that of the ‘game player’. It would appear that Mr Russell has many tendencies attributed to a person classified under this framework to be a classic game player. This thesis attempts to provide an in-depth overview of perhaps Inland Revenue’s most litigious taxpayer and asks whether Inland Revenue are now on ‘track’ to a conclusion. This thesis considers Mr Russell’s contribution to tax jurisprudence by looking at his journey over the last 30 years, giving the reader an insight into the life of Mr Russell.

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Moorman, David Guy. "Vertical restraints in the distribution process under New Zealand competition law." Thesis, University of British Columbia, 1989. http://hdl.handle.net/2429/27353.

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The law relating to vertical restraints in the distribution process has sparked probably more controversy than any other area of competition law over the last 20 years. The debate has been fought out most fiercely between economists of various ideological schools invoking arguments of the importance of economic efficiency versus the need to protect small businesses and the freedom of sellers to choose their own methods of distribution. This has generated an extensive body of literature particularly in the United States. Surprisingly little however has been written in Australia or New Zealand on this subject. This thesis attempts to fill the void, although, in so doing, it does not seek to delve into the technical and complex aspects of law and economics in this area. Rather, it seeks merely to raise the basic issues in the New Zealand context from which base a more sophisticated study can subsequently be undertaken. By way of introduction, the nature of vertical restraints in the distribution process are described and some background is provided to the areas of debate. The thesis then breaks up into two parts to examine the current state of the law in the United States, Canada, Australia and New Zealand in respect of, first, vertical price restraints and, second, vertical non-price restraints. Where appropriate, a comparative analysis is made to shed light on the interpretation of key words and phrases in the New Zealand legislation. In respect of each type of restraint, the basic economic issues involved are then canvassed, given the strategic role which economics plays in understanding why vertical restraints are imposed and their competitive effects. Thereafter, various legal and policy issues are discussed to assist in deciding upon the appropriate legal treatment of each type of restraint. Finally, an attempt is made to provide an analytically coherent framework within which to judge vertical restraints in the context of present competition policy. The conclusions reached call into question the present total prohibition against resale price maintenace in New Zealand and advocate the need for more specific provisions regarding both price and non-price vertical restraints. In particular, it is suggested that a rule of per se illegality should only operate for conduct which attempts to fix, maintain or control the price at which products are resold, while a structured rule of reason should operate for all other types of vertical restraints based on a market power test administered in accordance with guidelines promulgated by the Commerce Commission.
Law, Peter A. Allard School of
Graduate

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Books on the topic "Tax law - New Zealand"

1

Coleman, James. Tax avoidance law in New Zealand. Auckland, N.Z: CCH New Zealand, 2009.

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Coleman, James. Tax avoidance law in New Zealand. Auckland, N.Z: CCH New Zealand, 2009.

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Coleman, James. Tax avoidance law in New Zealand. Auckland, N.Z: CCH New Zealand, 2009.

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Murphy, Nigel. The poll-tax in New Zealand. Wellington, N.Z: Office of Ethnic Affairs, Dept. of Internal Affairs, 2002.

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Zealand, New. New Zealand goods and services tax legislation. 7th ed. Auckland: CCH New Zealand, 1993.

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Hawes, Martin. Taxation: Living with tax in New Zealand. Christchurch: Shoal Bay Press, 1996.

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Zealand, New. New Zealand Income Tax Act: In two volumes. 2nd ed. Auckland: CCH New Zealand Ltd., 1993.

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Haddon, Greg. New Zealand GST: Legislation & commentary. Wellington, N.Z: Brooker's, 1999.

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Be very afraid: One man's stand against the IRD. Auckland [N.Z.]: Alister Taylor IRD Press, 1999.

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Revenue, New Zealand Inland. GST guide: A guide to working with GST. [Wellington, N.Z.?]: Inland Revenue, 2000.

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Book chapters on the topic "Tax law - New Zealand"

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Chevalier-Watts, Juliet. "New Zealand." In Charity Law, 150–71. Abingdon, Oxon [UK] ; New York : Routledge, 2017.: Routledge, 2017. http://dx.doi.org/10.4324/9781315622118-8.

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Prebble, Zoë, and John Prebble. "New Zealand." In A Comparative Look at Regulation of Corporate Tax Avoidance, 243–65. Dordrecht: Springer Netherlands, 2011. http://dx.doi.org/10.1007/978-94-007-2342-9_12.

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Tolmie, Julia. "New Zealand." In Homicide in Criminal Law, 264–83. New York : Routledge, 2018. | Series: Substantive issues in criminal law: Routledge, 2018. http://dx.doi.org/10.4324/9781351016315-15.

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O’Halloran, Kerry. "New Zealand." In Ius Gentium: Comparative Perspectives on Law and Justice, 451–89. Dordrecht: Springer Netherlands, 2015. http://dx.doi.org/10.1007/978-94-017-9777-1_11.

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O’Halloran, Kerry. "New Zealand." In Ius Gentium: Comparative Perspectives on Law and Justice, 495–538. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-65588-4_11.

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O’Halloran, Kerry. "New Zealand." In Sexual Orientation, Gender Identity and International Human Rights Law, 291–316. Milton Park, Abingdon, Oxon ; New York, NY : Routledge, 2019. | Series: Human rights and international law: Routledge, 2019. http://dx.doi.org/10.4324/9780429442650-10.

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Ayoubi, Lida. "New Zealand." In International Perspectives on Disability Exceptions in Copyright Law and the Visual Arts, 229–44. Abingdon, Oxon ; New York, NY : Routledge, [2020]: Routledge, 2020. http://dx.doi.org/10.4324/9780429342677-22.

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Toomey, Elizabeth, and Simon Schofield. "Sports Betting in New Zealand: The New Zealand Racing Board." In Sports Betting: Law and Policy, 572–601. The Hague, The Netherlands: T. M. C. Asser Press, 2011. http://dx.doi.org/10.1007/978-90-6704-799-9_35.

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Sawyer, Adrian. "Complexity of Tax Simplification: A New Zealand Perspective." In The Complexity of Tax Simplification, 110–32. London: Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/9781137478696_6.

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Feinstein, J. S. "Tax Compliance." In The New Palgrave Dictionary of Economics and the Law, 1974–79. London: Palgrave Macmillan UK, 2002. http://dx.doi.org/10.1007/978-1-349-74173-1_372.

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Conference papers on the topic "Tax law - New Zealand"

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Min Li. "Smes in China under the new tax law tax planning application." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6011159.

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Xu, Qing. "Analysis on Tax Planning of Comprehensive Income Under the New Tax Law." In Proceedings of the 4th International Conference on Economy, Judicature, Administration and Humanitarian Projects (JAHP 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/jahp-19.2019.134.

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Sheng, Aihui. "Tax Planning of Personal Income Tax of College Teachers under New Personal Income Tax Law." In International Conference on Education, Management and Computing Technology (ICEMCT-15). Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/icemct-15.2015.133.

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Bird, J. A., and R. M. Brush. "An Analysis of Alaska's New Severance Tax Law." In International Arctic Technology Conference. Society of Petroleum Engineers, 1991. http://dx.doi.org/10.2118/22170-ms.

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Erdős, Éva. "New problems of the international and European tax law - The digital tax avoidance." In MultiScience - XXXII. microCAD International Multidisciplinary Scientific Conference. University of Miskolc, 2018. http://dx.doi.org/10.26649/musci.2018.042.

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Wright, J. D., R. S. Thompson, and S. E. Shipley. "The Impact of the New Tax Law on Project Evaluation." In SPE Hydrocarbon Economics and Evaluation Symposium. Society of Petroleum Engineers, 1987. http://dx.doi.org/10.2118/16312-ms.

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Xu, Qian, J. L. Song, T. H. Yan, H. P. Du, B. He, and W. H. Li. "A Novel Exponential Reaching Law for Sliding Mode Control of Discrete-time System with Disturbance." In 2018 Australian & New Zealand Control Conference (ANZCC). IEEE, 2018. http://dx.doi.org/10.1109/anzcc.2018.8606619.

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Yingjuan, Wang. "Exploring the Individual Income Tax Planning Scheme of College Teachers under the New Individual Income Tax Law." In Proceedings of the 2019 4th International Conference on Social Sciences and Economic Development (ICSSED 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icssed-19.2019.52.

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Thompson, R. S. "The Impact of the New Tax Law on Internal Cash Flow Generation." In SPE Hydrocarbon Economics and Evaluation Symposium. Society of Petroleum Engineers, 1987. http://dx.doi.org/10.2118/16309-ms.

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Kotyla, Cyryl. "TEACHING THE BASICS OF TAX LAW IN THE FIELD OF ACCOUNTING USING LEGAL PRECEDENT." In 10th International Conference on Education and New Learning Technologies. IATED, 2018. http://dx.doi.org/10.21125/edulearn.2018.0634.

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Reports on the topic "Tax law - New Zealand"

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Pessino, Carola, and Teresa Ter-Minassian. Addressing the Fiscal Costs of Population Aging in Latin America and the Caribbean, with Lessons from Advanced Countries. Inter-American Development Bank, April 2021. http://dx.doi.org/10.18235/0003242.

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This paper presents projections for 18 Latin America and Caribbean countries of pensions and health expenditures over the next 50 years, compares them to advanced countries, and calculates estimates of the fiscal gap due to aging. The exercise is crucial since life expectancy is increasing and fertility rates are declining in virtually all advanced countries and many developing countries, but more so in Latin America and the Caribbean. While the populations of many of the regions countries are still relatively young, they are aging more rapidly than those in more developed countries. The fiscal implications of these demographic trends are severe. The paper proposes policy and institutional reforms that could begin to be implemented immediately and that could help moderate these trends in light of relevant international experience to date. It suggests that LAC countries need to include an intertemporal numerical fiscal limit or rule to the continuous increase in aging spending while covering the needs of the more vulnerable. They should consider also complementing public pensions with voluntary contribution mechanisms supported by tax incentives, such as those used in Australia, New Zealand (Kiwi Saver), and the United States (401k). In addition, LAC countries face an urgent challenge in curbing the growth of health care costs, while improving the quality of care. Efforts should focus on improving both the allocative and the technical efficiency of public health spending.

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