Responsive image

Tax Avoidance Law in New Zealand - 2nd Edition

James Coleman

Book $110.00 (plus GST)
eBook $110.00 (plus GST)

SAVE 25% on this title for a limited time. The discount will be automatically applied in the shopping cart.

This second edition of the authoritative text by James Coleman discusses New Zealand jurisprudence on the general anti-avoidance provision. It enables practitioners to comply with the provision with increased confidence and predict with greater certainty when it applies. The book includes detailed coverage of the Supreme Court judgment in Ben Nevis and subsequent decisions by that Court on the application of the general anti-avoidance provision.

Tax Avoidance Law in New Zealand deals with the tests for what constitutes tax avoidance in the light of that judgment. It also deals with the interrelationship between the specific provisions of the Income Tax Act and the general anti-avoidance provision, the relationship between the general anti-avoidance provision and specific anti-avoidance provisions, and the concept of sham.

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.

Other titles you may be interested in...

Prices are shown in NZD and do not include GST or Delivery and Handling | Copyright © 2015 Wolters Kluwer