This paper sets out the cases concerning tax and estate planning decided between 1973 and 1975 and considered to be of most significance for accountants and lawyers. For each case, the relevant sections of the Land and Income Tax Act 1954, a summary of the facts and the court's decision, and a...

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...

The so-called Chicago School of law and economics, which emerged in the late 1970s, was regarded by many lawyers with considerable suspicion. Much of this suspicion was due to the artificial and unrealistic nature of the assumptions about human motivation that underpinned that School’s...

After quickly sketching the background to tax administration and the special features of tax collecting today, this paper discusses major issues of tax administration for the future. There is a particular emphasis on the roles of the Commissioner and Chief Executive, the relationship with the...

In the keynote address to the International Fiscal Association Conference Sir Ivor Richardson reflects on a career in the field of taxation, some early lessons about the law of taxation, the art of judicial decision making, and some observations on several of the other papers presented at the...

This short piece constitutes the forward to a collection of essays entitled Taxation Issues in the Twenty-First Century. In commending the work of the contributors, Sir Ivor highlights the complexity of the New Zealand tax system, the recent changes to the system, and the importance of learning...

Prompted by a substantial growth in the number of New Zealand tax cases, this article explores some of the practical difficulties arising under a section of the Land and Income Tax Act 1954 which, at the time of writing, was yet to be judicially considered. Section 98(4) of the Act allowed for...

The paper focuses on two questions. First, in what circumstances have New Zealand courts exercising statutory powers deferred final judgment so as to allow time for the Legislature to enact any modifying legislation and how have the Executive and Legislature responded? Second, where the focus is...

The deductibility of interest was previously governed by s 112(g) of the Land and Income Tax Act 1954, which provided that no deduction could be made in respect of interest, except so far as it was payable on capital employed in the production of assessable income (cf. section DA1 of the Income...

The article explores the legacy of British tax concepts on the development of New Zealand tax laws. After an historical sketch of the legislation leading through to the total rewrite of income tax law in plain English user-friendly style in the Income Tax Act 2007, the article charts the moves...