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Tax Disputes in New Zealand

Tax Disputes in New Zealand A Practical Guide

Name: Tax Disputes in New Zealand
Brand: CCH New Zealand
SKU: 9780864759566
Price: 533.50 HKD
Availability: OutOfStock
Author: Mark Keating
ISBN: 9780864759566

By Mark Keating

CCH New Zealand August 2012

Specifications

ISBN-13: 9780864759566
Publisher: CCH New Zealand
Publication: August 2012
Format: Paperback
Jurisdiction: New Zealand ? Countri(es) for reference only

Details

This practical guide sets out the statute and case law applying to the disputes regime in tax administration and contains a detailed analysis of the history, policy and application of the relevant provisions. It provides useful commentary on issues that remain unsettled, untested or still subject to dispute.

Topics covered include:

the procedure
notice of proposed adjustment
notice of response
conference
statement of position
evidence exclusions rule
completing disputes procedure
adjudication function
use of Commissioner’s powers
secrecy
assessments
shortfall penalties
challenges
alternatives to challenges

About the Author

Written by Mark Keating, barrister and senior lecturer in tax law at the University of Auckland, this book is an essential resource for tax lawyers and accountants.

Reviews

“As Tax Director at the Institute of Chartered Accountants of New Zealand I continue to see cases of disputes over the application of the tax disputes rules. This is unfortunate, as these rules should be clear and coherent for both taxpayers and the IRD. The ability for taxpayers to dispute tax positions and outcomes with the Commissioner is central to the good workings of a tax system.

Mark Keating's work in this area shines a light into some of the darker recesses of the disputes rules that are not readily apparent to those who do not specialise in this area. The material in this book goes further than a general guide on this important topic. Rather, it is the culmination of many years' work and study of the tax dispute rules, and should be a reference for anyone advising on tax disputes, both within the IRD and on behalf of taxpayers.”

Craig Macalister, Tax Director, NZICA

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