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

Author: Grafiati

Published: 4 June 2021

Last updated: 9 February 2022

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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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

Winfree, L. Thomas. "New Zealand Police and Restorative Justice Philosophy." Crime & Delinquency 50, no. 2 (April 2004): 189–213. http://dx.doi.org/10.1177/0011128703252411.

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In New Zealand, selected sworn police officers called youth aid officers participate in discussions and deliberations concerning the actions required to restore the sense of community balance upset by the actions of juvenile offenders. The author explores a representative sample of all sworn police officers serving in the New Zealand Police, including a subsample of youth aid officers, looking at the nature of support for the philosophical underpinnings of restorative justice and the likely impact of such work and values on officer attitudes toward the workplace. A 1996 management survey of all branches of the New Zealand national policing organization contained a number of specific questions that tap dimensions of both restorative justice philosophy and workplace orientations. This study represents a descriptive examination of these self-reported perspectives for all sworn officers, including breakdowns by selected personal-biographical variables. Implications for the implementation of restorative justice practices within a policing organization are discussed.

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12

SHI, Song. "10.3846/1648715X.2014.973925." International Journal of Strategic Property Management 19, no. 1 (April 1, 2015): 27–41. http://dx.doi.org/10.3846/1648715x.2014.973925.

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This paper investigates tax inequities in assessed values and how these inequities in tax assessments affect house price indices using assessed values statistics. Using the unique rating valuation data from the top 10 cities of New Zealand during the period 1994–2009, it finds that house price measurements using the Sale Price Appraisal Ratio (SPAR) method have performed well compared to the repeated sales method suggested by Case and Shiller (1989) and the assessed values (AV) method proposed by Clapp and Giaccotto (1992). The presence of systematic estimated errors (both vertical and horizontal inequities) in assessed values posts a concern for house price measurements using assessed values statistics. In this situation, both the SPAR and AVmethods benefit from the law of compensation of errors by using all transaction data. A policy implication is that the SPAR model is a good choice when using assessed values to measure house price movements at frequent time intervals, in particular for small countries.

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13

Sun, Peijian Paul. "Understanding the Sustainable Development of L2 Chinese Teachers in New Zealand: A Case Study of Teaching Assistants’ Motivational Engagement in Teaching Chinese as a Foreign Language." Sustainability 13, no. 10 (May 14, 2021): 5521. http://dx.doi.org/10.3390/su13105521.

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Informed by the expectancy–value theory and the motivational factors influencing teaching model choices, this case study explored three Chinese-as-a-foreign-language teaching assistants’ (L2 Chinese TAs’) motivational engagement in teaching L2 Chinese as a sustainable and lifelong career in New Zealand. Each TA participated in three rounds of semi-structured interviews in the process of data collection. The findings revealed that (1) the TAs’ expectancy was all student oriented, regardless of their different backgrounds; (2) the different values of L2 Chinese teaching contributed to the TAs’ teaching performance and career choices; and (3) the impact of teaching self-efficacy on the TAs’ profession retention was pivotal, but controversial, when taking their previous majors into account. Implications for the sustainable development of L2 Chinese teachers were discussed.

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14

Stringer, Christina. "Exploitation in New Zealand’s hospitality sector." Hospitality Insights 2, no. 1 (June 18, 2018): 3–4. http://dx.doi.org/10.24135/hi.v2i1.31.

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Disturbing accounts of exploitation in the hospitality industry recently reported in the media include: “Restaurant workers treated like modern-day slaves – judge” [1]; “Restaurant chain exploited, underpaid workers for years” [2]; “Christchurch restaurant to pay $70K for underpaying staff” [3]. Such headlines are not new. In December 2016, I released the findings from a research project entitled “Worker exploitation in New Zealand: A troubling landscape” [4] which I undertook for the Human Trafficking Research Coalition [5]. I interviewed 105 people, the majority of whom were migrant workers. What became quickly apparent was the vulnerability of workers in the hospitality industry, and, in particular, the food and beverage sector. Common amongst those I interviewed was the non-compliance by their employers with New Zealand employment law, including the Minimum Wage Act 1983 and the Holidays Act 2003. A number of interviewees were paid less than the minimum wage and/or for less hours than they had worked. For example, one temporary migrant typically worked 90 hours a week but was only paid for 45 hours. Another worked 80 hours a week earning just $350 to $450 a week ($4.37 to $5.62 an hour). Staff in one Auckland restaurant, located in an upscale suburb, were not paid for two weeks as they were told there was no money to pay them. For some, their legal entitlements to holiday or sick pay were denied. In some cases, workers were paid their legal entitlements through the formal wage system but had to return part of their wages back in cash. Others paid potential employers $20,000 to $40,000 in order to secure a job with the prospect of obtaining permanent residency (PR). One interviewee had a good job albeit one without the prospect of permanent residency. He was offered employment in a restaurant with the promise of support for his PR application. There he worked 80 hours a week, often for little or no pay. Eight months later his employer told him he would not support his visa application. A number of interviewees felt their employers took advantage of their vulnerability, stating that “they know your weaknesses” including their inability to obtain other employment as their working visa was linked to their employer. In some cases, employers threatened the workers that they would be deported if they complained. In April 2017, a new policy came into effect whereby employers who are found to have exploited migrant workers face a compulsory stand-down period in terms of hiring. In May 2018, 106 employers were listed on the Ministry of Business, Innovation and Employment’s stand down list, including some from the hospitality sector. The hospitality sector is a significant employer of temporary migrant workers, particularly those on working holiday or student visas. The contributions that migrant workers make to this sector must be valued and their entitlement to New Zealand employment conditions respected. The original report that this article is based on can be accessed here https://www.workerexploitation.com/report Corresponding author Christina Stringer can be contacted at c.stringer@auckland.ac.nz References (1) Tupou, L. Restaurant Workers Treated Like Modern Day Slaves – Judge. Radio NZ, 8 February 2018, https://www.radionz.co.nz/news/national/349948/restaurant-workers-treated-like-modern-day-slaves-judge (accessed Jun 11, 2018) (2) Restaurant Chain Exploited, Underpaid Workers for Years. Radio NZ, 16 March 2018. https://www.radionz.co.nz/news/national/352684/restaurant-chain-exploited-underpaid-workers-for-years (accessed Jun 11, 2018) (3) Christchurch Restaurant to Pay $70K Fine for Underpaying Staff. NZ Herald, 20 April 2018, https://www.nzherald.co.nz/business/news/article.cfm?c_id=3&objectid=12036338 (accessed Jun 11, 2018) (4) Stringer, S. Worker Exploitation in New Zealand: A Troubling Landscape, 2016. Report prepared for the Human Trafficking Research Coalition. www.workerexploitation.co.nz (accessed Jun 11, 2018) (5) Human Trafficking Research Coalition (members: The Préscha Initiative, Stand against Slavery, Hagar, and ECPAT –End Child Prostitution and Trafficking). https://e2nz.org/tag/human-trafficking-research-coalition/ (accessed Jun 11, 2018)

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15

PREBBLE, JOHN. "TAX REFORM IN NEW ZEALAND." Economic Papers: A journal of applied economics and policy 6, no. 1 (March 1987): 61–96. http://dx.doi.org/10.1111/j.1759-3441.1987.tb00533.x.

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16

STEPHENS, ROBERT. "Radical Tax Reform in New Zealand." Fiscal Studies 14, no. 3 (August 1993): 45–63. http://dx.doi.org/10.1111/j.1475-5890.1993.tb00486.x.

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17

John, Susan St. "Tax and Welfare Reforms in New Zealand." Australian Economic Review 26, no. 4 (October 1993): 37–42. http://dx.doi.org/10.1111/j.1467-8462.1993.tb00809.x.

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18

Andrew, D. "New Zealand trusts: a tax free solution." Trusts & Trustees 9, no. 8 (July 1, 2003): 14–16. http://dx.doi.org/10.1093/tandt/9.8.14.

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19

Buckle, Robert A. "Introduction: Tax policy reform New Zealand style." New Zealand Economic Papers 44, no. 2 (August 2010): 129–36. http://dx.doi.org/10.1080/00779954.2010.496142.

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20

Wecht, Alan C. "The New Tax Law." AAOHN Journal 35, no. 9 (September 1987): 414–15. http://dx.doi.org/10.1177/216507998703500907.

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21

Bereskie, Ty, Ianis Delpla, Manuel J. Rodriguez, and Rehan Sadiq. "Drinking-water management in Canadian provinces and territories: a review and comparison of management approaches for ensuring safe drinking water." Water Policy 20, no. 3 (January 10, 2018): 565–96. http://dx.doi.org/10.2166/wp.2018.040.

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Abstract Drinking-water management systems (DWMSs) represent the primary means for preventative management of a drinking-water supply and are defined as a system of policies, procedures and administrative/behavioral controls designed to ensure safe drinking water from source to tap. With influence and inspiration ranging from safe food handling to industrial quality management, DWMSs can take, and have taken, many different forms throughout the world. This variability is especially true in Canada, a country with a decentralized governance structure, where provincial and territorial governments are mostly autonomous in regard to drinking-water governance and management. While this has resulted in comprehensive DWMSs in provinces such as Ontario, less-proactive provinces and territories have fallen behind and may be exposing consumers to under-protected and vulnerable drinking-water supplies. This paper includes a review and comparison of the existing Canadian national, provincial and territorial approaches to drinking-water management, the World Health Organization Water Safety Plan Recommendations, national DWMSs from Australia and New Zealand, and also includes widely applied, generic quality management systems. This information is then used to gauge the comprehensiveness of DWMSs in Canada and highlight potential management gaps and policy recommendations for the development of new, or improving existing, DWMSs.

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22

November, Janet. "New Zealand: The New Zealand Law Commission – A New Direction." Commonwealth Law Bulletin 34, no. 3 (September 2008): 693–95. http://dx.doi.org/10.1080/03050710802268984.

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23

Hasseldine, D. John, Steven E. Kaplan, and Lori R. Fuller. "CHARACTERISTICS OF NEW ZEALAND TAX EVADERS: A NOTE." Accounting & Finance 34, no. 2 (November 1994): 79–93. http://dx.doi.org/10.1111/j.1467-629x.1994.tb00271.x.

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24

Claus, Iris. "Tax Policy Reform and Economic Performance in New Zealand." Asian Economic Papers 6, no. 2 (May 2007): 79–108. http://dx.doi.org/10.1162/asep.2007.6.2.79.

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New Zealand's tax system is relatively simple and transparent by international standards. But there may still be scope for reducing the costs of taxation. This paper develops a stylized model for New Zealand to evaluate the effects of reducing higher-income tax rates. The results suggest that a reduction in higher-income tax rates would improve New Zealand's long-run economic performance if it were financed by a decline in (non-productive) government spending and/or increases in revenue from other less distortional taxes. Despite the reductions in the higher-income tax rates, higher-income taxpayers would continue to pay a larger proportion of the tax burden than lower-income taxpayers.

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25

FARRAR, J. H. "Law Reform in New Zealand." Oxford Journal of Legal Studies 7, no. 1 (1987): 151–54. http://dx.doi.org/10.1093/ojls/7.1.151.

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26

Keown, J. "Medical Law in New Zealand." Medical Law Review 18, no. 2 (March 1, 2010): 256–59. http://dx.doi.org/10.1093/medlaw/fwq009.

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27

Boshier, Peter. "NEW ZEALAND FAMILY LAW REPORT." Family Court Review 33, no. 2 (March 15, 2005): 182–93. http://dx.doi.org/10.1111/j.174-1617.1995.tb00360.x.

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28

Cameron, Neil, Susan Potter, and Warren Young. "The New Zealand Jury." Law and Contemporary Problems 62, no. 2 (1999): 103. http://dx.doi.org/10.2307/1192254.

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29

Davidson, J. Scott. "New Zealand." International Journal of Marine and Coastal Law 16, no. 4 (2001): 679–85. http://dx.doi.org/10.1163/157180801x00289.

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Davidson, Scott. "New Zealand." International Journal of Marine and Coastal Law 8, no. 2 (1993): 300–310. http://dx.doi.org/10.1163/157180893x00062.

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Davidson, Scott. "New Zealand." International Journal of Marine and Coastal Law 9, no. 3 (1994): 408–13. http://dx.doi.org/10.1163/157180894x00232.

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Davidson, J. Scott. "New Zealand." International Journal of Marine and Coastal Law 12, no. 3 (1997): 404–12. http://dx.doi.org/10.1163/157180897x00275.

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Davidson, J. S. "New Zealand." International Journal of Marine and Coastal Law 13, no. 4 (1998): 617–22. http://dx.doi.org/10.1163/157180898x00373.

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Davidson, J. Scott. "New Zealand." International Journal of Marine and Coastal Law 14, no. 3 (1999): 435–39. http://dx.doi.org/10.1163/157180899x00246.

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35

Dennis-Escoffier, Shirley. "New Tax Law Allows 100% Depreciation." Journal of Corporate Accounting & Finance 29, no. 2 (April 2018): 169–74. http://dx.doi.org/10.1002/jcaf.22340.

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36

Correa-Luna, Martín, Daniel Donaghy, Peter Kemp, Laurence Shalloo, Elodie Ruelle, Deirdre Hennessy, and Nicolás López-Villalobos. "Productivity, Profitability and Nitrogen Utilisation Efficiency of Two Pasture-Based Milk Production Systems Differing in the Milking Frequency and Feeding Level." Sustainability 13, no. 4 (February 16, 2021): 2098. http://dx.doi.org/10.3390/su13042098.

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The aim of this study was to model the productivity, profitability and the nitrogen (N) utilisation efficiency (NUE) of two spring-calving pasture-based milk production systems differing in milking frequency and intensification levels in New Zealand. For this purpose, physical performance data from a low-intensity production system where cows were milked once per day (OAD-LI) and from a high-intensity production system where cows were milked twice per day (TAD-HI) were employed. OAD-LI cows were milked once-daily with a stocking rate (SR) of 2.1 cows/ha and fed diets with low supplementation (304 kg pasture silage/cow) with applications of 134 kg N fertiliser/ha and TAD-HI cows were milked twice-daily with a SR of 2.8 cows/ha and fed diets of higher supplementation (429 kg pasture silage and 1695 kg concentrate/cow) with applications of 87 kg N fertiliser/ha. The Moorepark Dairy System Model was used to evaluate production, economic performance and N balance on an annual basis. Despite the higher feed costs of TAD-HI as more supplementation was utilised, profitability per hectare was 16% higher because more cows were milked with a higher milk yield per cow (milking frequency) when compared to OAD-LI. At the cow level, the NUE was higher in TAD-HI (30% vs. 27%) reflecting the better balanced diet for energy and crude protein and higher milk yields as a result of milking frequency. At the farm scale the NUE was higher (38% vs. 26%) in the TAD-HI due to the losses associated with the imported feed being excluded and higher N captured in milk. These results suggest that milking frequency, the use of feed supplementation and application of N fertiliser as management tools on grazing dairy systems affect productivity, profitability and N balance. Further studies are required to find optimal stocking rates in combination with the use of supplementary feed and N fertiliser application that maximize milk production and profitability for OAD and TAD milking production systems but minimize N losses.

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37

Cottee, Richard. "PRODUCTION SHARING AGREEMENTS VERSUS THE ROYALTY REGIMES: WHERE IS THE BALANCE?" APPEA Journal 32, no. 1 (1992): 481. http://dx.doi.org/10.1071/aj91041.

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For many years the mining industry made its investment decisions safe in the knowledge that petroleum or minerals in the ground belonged to the State but upon severance of such petroleum from the ground the oil was vested in the miner. Commensurate with the ownership changing, a royalty was payable to the government at a fixed rate. With the enactment of the Petroleum (Australia-Indonesia Zone of Co-Operation) Act of 1990 (the 'Act'), serious consideration must now be given as to whether in the future this basic scheme may be dramatically and radically changed to a scheme based on a services contract whereby a certain percentage of the oil is paid in consideration of the miner 'managing the discovery and extraction of petroleum'.An increasing number of countries, including those such as Malaysia which have legal systems based on common law, have adopted petroleum sharing agreements as a basic method by which they 'encourage' petroleum exploitation. This paper:explores the major features of petroleum sharing agreements (which are now in use in the Timor Gap, Indonesia and Malaysia), and compares and contrasts those models with a regulatory scheme based on statutory leases with royalty payments (being the regulatory scheme used in Australia, New Zealand, Canada and elsewhere);reviews both the economic and legal consequences of the two regimes, assuming a constant Income Tax System.It concludes that whilst there are certain merits in both the royalty regulatory type regime and a production sharing regime it appears to the writer that on balance the royalty regulatory regime is much more beneficial to the industry than the alternate. This is particularly true given the fact that Australian governments generally should have sufficient confidence in their regulatory skills and Australian technology that it does not feel it necessary to be given a veto power for each and every decision made in respect of petroleum exploration or production.The major deficiencies of a production sharing arrangement are the fact that the risk taker does not obtain legal tide to the product until after it has either passed the point of tanker loading or been sold to some third party, and the concept of 'cost oil'. If the rates of government 'take' is so high that it is more profitable to obtain 'cost oil' for the company than to receive its 'share' under the production sharing agreement, then the petroleum industry as a whole will suffer gross inefficiency in that area.

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38

Bvers, Michael. "New Zealand Court of Appeal: Judgment in Controller and Auditor–General V. Sir Ronald Dawson." International Legal Materials 36, no. 3 (May 1997): 721–43. http://dx.doi.org/10.1017/s0020782900016211.

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On February 16, 1996 the New Zealand Court of Appeal rendered judgment on three applications for judicial review arising out of what had come to be known in New Zealand as the “Winebox Inquiry”. The Inquiry began as the result of certain documents being tabled (in a winebox) before the New Zealand House of Representatives. It was alleged that the documents implicated several New Zealand companies in the evasion of New Zealand income tax by the use of the Cook Islands as a tax haven, and that the New Zealand Inland Revenue Department and Serious Fraud Office had been incompetent at the least in failing to detect and prevent the abuse.

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39

Keyes, Mary. "Jurisdiction Clauses in New Zealand Law." Victoria University of Wellington Law Review 50, no. 4 (December 2, 2019): 631. http://dx.doi.org/10.26686/vuwlr.v50i4.6305.

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The Trans-Tasman Proceedings Acts 2010, mirror legislation in New Zealand and Australia, regulate the allocation of jurisdiction in trans-Tasman civil proceedings. The legislation includes provisions dealing with the effects of jurisdiction clauses. This article considers the treatment of jurisdiction clauses under the statutory regime and the common law regime which provides for the effect of jurisdiction clauses that are outside the scope of the legislation, how these regimes differ, and their relative strengths and weaknesses.

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40

Soosay, Ian, and Rob Kydd. "Mental health law in New Zealand." BJPsych. International 13, no. 2 (May 2016): 43–45. http://dx.doi.org/10.1192/s2056474000001124.

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New Zealand has an established history of mental health legislation that sits within a framework of human rights, disability and constitutional protections. We outline a brief history of mental health legislation in New Zealand since its inception as a modern state in 1840. The current legislation, the Mental Health (Compulsory Assessment and Treatment) Act 1992, defines mental disorder and the threshold for compulsory treatment. We describe its use in clinical practice and the wider legal and constitutional context which psychiatrists need to be aware of in their relationships with patients.

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41

Essex, C. "New Zealand doctors criticise manslaughter law." BMJ 309, no. 6965 (November 19, 1994): 1324. http://dx.doi.org/10.1136/bmj.309.6965.1324.

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42

Scott, Karen N. "Maritime Law Enforcement in New Zealand." Korean Journal of International and Comparative Law 6, no. 2 (October 3, 2018): 245–68. http://dx.doi.org/10.1163/22134484-12340114.

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43

Bosselmann, Klaus, and Prue Taylor. "The New Zealand law and conservation." Pacific Conservation Biology 2, no. 1 (1995): 113. http://dx.doi.org/10.1071/pc950113.

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New Zealand, like many countries concerned with conservation issues, is reforming its legislation to provide more comprehensive protection of biological diversity and individual species. The basic aim is simple: if you want to protect animals and plants you have to protect their habitat. The problem is, of course, that humans share the very same habitat. How then can the right balance between use and protection be found? Of the principal Acts guiding the protection and preservation of land, animals and plants (such as the 1953 Wildlife Act or the 1987 Conservation Act) the 1991 Resource Management Act (RMA) marks an important turning-point. It aims to integrate development and conservation. The RMA promotes sustainable management of natural and physical resources. Any destruction of, damage to, or disturbance of, the habitats of plants and animals on land, in coastal marine areas and in lakes and rivers is seen as unsustainable, thus to be avoided.The use of the concept of sustainability is a first in national legislation and makes the RMA a leader around the world. However, its successful enforcement is ultimately a matter of changed attitudes. Here the law can only give some guidance.

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44

Thompson, R. "A new international tax planning vehicle the New Zealand look-through company." Trusts & Trustees 17, no. 3 (February 19, 2011): 214–18. http://dx.doi.org/10.1093/tandt/ttr016.

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45

Lally, Martin, and Alastair Marsden. "Tax-adjusted market risk premiums in New Zealand: 1931–2002." Pacific-Basin Finance Journal 12, no. 3 (June 2004): 291–310. http://dx.doi.org/10.1016/j.pacfin.2003.07.003.

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46

Giles, David E. A. "The hidden economy and tax-evasion prosecutions in New Zealand." Applied Economics Letters 4, no. 5 (May 1997): 281–85. http://dx.doi.org/10.1080/758532593.

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47

November, Janet. "New Zealand: Public Registers Report." Commonwealth Law Bulletin 34, no. 3 (September 2008): 697–701. http://dx.doi.org/10.1080/03050710802269073.

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48

Greenberg, D. "Subordinate Legislation in New Zealand." Statute Law Review 35, no. 1 (December 28, 2013): 103–5. http://dx.doi.org/10.1093/slr/hmt022.

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49

Newbold, Greg. "Organized crime in New Zealand." Trends in Organized Crime 3, no. 2 (December 1997): 54–59. http://dx.doi.org/10.1007/s12117-997-1188-7.

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50

Prebble, John. "The Interpretation Provisions in the New Zealand Income Tax Act 1994." Victoria University of Wellington Law Review 30, no. 1 (June 1, 1999): 49. http://dx.doi.org/10.26686/vuwlr.v30i1.6014.

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Historically, courts have been unwilling to adopt a purposive approach to the interpretation of tax statutes. This reluctance extends to the application of section 5(j) of the Acts Interpretation Act 1924, which courts say has no general applicability to income tax legislation. In 1996, as part of a process of rewriting the Income Tax Act 1994, Parliament inserted a number of interpretation provisions into the Act. The goal that the drafters had in mind is not entirely clear, but the 1996interpretation provisions appear to be calculated to require the courts to interpret the Act more purposively, meaning, in this context, to interpret the Act more in the light of the overall objective of levying tax. If that was indeed the goal, the 1996 provisions do not achieve it, nor is it possible to determine whether the provisions achieve other worthwhile goals. Indeed, the stipulation in section AA 3(1) that provisions of the Act should be interpreted "in [the] light of the purpose provisions, the core provisions, and the way in which the Act is organised" may in future be turned against the interests of the Crown in order to support otherwise unpersuasive arguments on behalf of taxpayers.

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