Tax Avoidance Law in New Zealand deals with the interrelationship between the general anti-avoidance provision and specific anti-avoidance provisions in the Income Tax Act 2007.

The 3rd edition of this authoritative text by James Coleman enables practitioners to comply with s BG 1 with increased confidence and predict with greater certainty when it applies. The book includes discussion of the Supreme Court judgment in Frucor.

Also included is a chapter that analyses some common transactions that carry the risk of being categorised as tax avoidance.

Topics covered include:

• analysing tax transactions
• history and commonwealth provisions
• purpose of general anti-avoidance provision
• what is and what is not tax avoidance and the leading indicators of each
• income splitting
• reconstruction issues.