Tax Avoidance Law in New Zealand, 3rd Edition

Taxation › New Zealand

Tax Avoidance Law in New Zealand, 3rd Edition

By James Coleman
CCH New Zealand December 2022

Specifications

ISBN-13
9781775474449
Publisher
CCH New Zealand
Publication
December 2022
Format
Paperback
Jurisdiction
New Zealand ? Countri(es) for reference only

Details

ax Avoidance Law in New Zealand deals with the interrelationship between the general anti-avoidance provision and specific anti-avoidance provisions in the Income Tax Act 2007.

The 3rd edition of this authoritative text by James Coleman enables practitioners to comply with s BG 1 with increased confidence and predict with greater certainty when it applies. The book includes discussion of the Supreme Court judgment in Frucor.

Also included is a new chapter than analyses some common transactions that carry the risk of being categorised as tax avoidance.

Topics covered include:

  • analysing tax transactions
  • history and commonwealth provisions
  • purpose of general anti-avoidance provision
  • what is and what is not tax avoidance and the leading indicators of each
  • income splitting
  • reconstruction issues.

Table of Contents

Topics covered include:

  • analysing tax transactions
  • history and commonwealth provisions
  • purpose of general anti-avoidance provision
  • what is and what isn’t tax avoidance
  • income splitting
  • the choice principle
  • distinction between tax avoidance and tax mitigation.

About the Author

James Coleman practises as an independent tax barrister in Wellington. He specialises in tax litigation, with a particular interest in litigating tax avoidance cases. James has appeared in the majority of the leading cases in this area over the last 23 years, having appeared in over 140 reported tax cases overall.

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