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Tax Avoidance Law in New Zealand Edition 2

This book can be downloaded and read in Apple Books on your Mac or iOS device.


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.

Tax Avoidance Law in New Zealand Edition 2
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  • $109.99
  • Available on iPhone, iPad, iPod touch, and Mac.
  • Category: Law
  • Published: 23 June 2013
  • Publisher: CCH New Zealand
  • Seller: CCH Australia
  • Print Length: 187 Pages
  • Language: English
  • Requirements: This book can only be viewed on an iOS device with Apple Books on iOS 12 or later, iBooks 1.3.1 or later and iOS 4.3.3 or later or a Mac with iBooks 1.0 or later and OS X 10.9 or later.

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