Tax Avoidance Law in New Zealand

Taxation › New Zealand

Tax Avoidance Law in New Zealand

By James Coleman
CCH New Zealand September 2009

Specifications

ISBN-13
9780864757562
Publisher
CCH New Zealand
Publication
September 2009
Format
Paperback
Jurisdiction
New Zealand ? Countri(es) for reference only

Details

 

 This authoritative text by James Coleman discusses New Zealand jurisprudence on the general anti-avoidance provision. It will enable practitioners to comply with the provision with increased confidence and predict with greater certainty when it applies.

Tax Avoidance Law in New Zealand includes detailed coverage of the Supreme Court judgment in Ben Nevis Forestry Ventures Limited v C of IR, which is the first decision by that court on the application of the general anti-avoidance provision.

It deals with the test for what constitutes tax avoidance in the light of that judgment. It also deals with the interrelationship between the specific provisions of the Income Tax Act and the general anti-avoidance provision, the relationship between the general anti-avoidance provision and specific anti-avoidance provisions, and the concept of sham.

Table of Contents

Contents Includes: 
  • Analysing tax transactions
  • History and commonwealth provisions
  • Purpose of the general anti-avoidance provision
  • Relationship between anti-avoidance provision and other provisions
  • Application of the provision
  • What is tax avoidance
  • What is not tax avoidance
  • Income splitting
  • The choice principle
  • The merely incidental exception
  • Tax mitigation/tax avoidance distinction
  • Adjustment

Contents Includes:
 

  • Analysing tax transactions
  • History and commonwealth provisions
  • Purpose of the general anti-avoidance provision
  • Relationship between anti-avoidance provision and other provisions
  • Application of the provision
  • What is tax avoidance
  • What is not tax avoidance
  • Income splitting
  • The choice principle
  • The merely incidental exception
  • Tax mitigation/tax avoidance distinction
  • Adjustment

About the Author

James Coleman is a barrister specialising in tax disputes and opinion work. He has over 16 years’ experience as a tax advocate, and has appeared in a large number of the leading tax cases, including five Privy Council cases. He also lectures at the University of Auckland on tax avoidance law as part of the Masters of Taxation course.

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