This paper examines the approach that the New Zealand Supreme Court, which was established in 2004, has taken to the problem of tax avoidance. In particular, it examines Ben Nevis Ltd v Commissioner of Inland Revenue (which concerned the General Anti-Avoidance Rule – or GAAR – contained in...

In 2011 a Committee comprising representatives of the New Zealand Law Society, the New Zealand Institute of Chartered Accountants and an organisation called the Corporate Taxpayers Group published a Report proposing that the General Anti-Avoidance Rule or GAAR contained in ss BG 1 and GA 1 of...

This paper offers an historical, economic, constitutional, and contextual survey of the New Zealand tax system. The focus is on income tax, but the paper also briefly describes the “goods services tax”, the name given to the New Zealand value added tax. The focus is on domestic taxation, but...