This paper argues that there is too great a reliance placed on anti-avoidance provisions, discretions reposed in the revenue, and judicially developed doctrines as a means of countering tax avoidance. In view of the difficulties in defining and countering tax avoidance, it is suggested that...

Despite the economic importance of small and medium enterprises (SMEs), little is known about their tax compliance perceptions, which may influence their compliance behavior. This is particularly so in relation to comparing the tax perceptions of New Zealand SMEs and their tax practitioners....

This paper analyses the methods adopted by Australia and New Zealand to tax companies and their shareholders in four key periods from 1945 to 2005. For each period the major concern of the paper is with an analysis of the factors contributing to effective tax rates for different types of...

At a time when we are witnessing globalized competition to attract the best and brightest students into law and business schools, a qualitative investigation into legal teaching methods to diverse student cohorts is most relevant. This article makes a comparison across the unique educational...

The Working Group examined the New Zealand tax system. Its recommendations included alignment of company, personal, and trust taxation rates; base broadening; an increase in goods and services tax (the New Zealand VAT); and an examination of the interface between the tax and the welfare systems....

Since 1995, following the Organisational Review of the Department, the New Zealand Inland Revenue Department has tried to alter the way in which staff interact with taxpayers. A core aspect of this change has been an instruction to refer to taxpayers as “customers” with “needs” rather...

The trust is the most useful device that New Zealand offers to non-residents in the field of international tax planning. So long as settlors, beneficiaries, and income are all foreign the trust is unlikely to attract New Zealand tax. The residence of the trustee has no effect on the tax benefits...

New Zealand law provides for no special tax consequences on the formation of trusts. Transfers to trusts are taxable or non-taxable pursuant to the same rules that apply in respect of transfers to other people or entities. However, because there is more likely to be an element of gift in...

Under the New Zealand Income Tax Act 1994, taxpayers aggregate their gross income and subtract allowable deductions and losses carried forward from earlier years. The result is taxable income. The statutory rules for the taxation of trusts are set out in subpart HH of the Act. There are four...