Tax Avoidance Law in New Zealand

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 new chapter than 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.