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Journal articles on the topic 'Tax law - New Zealand'

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Published: 4 June 2021

Last updated: 9 February 2022

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1

Groenewegen, P. D. "Tax Reform in Australia and New Zealand." Environment and Planning C: Government and Policy 6, no. 1 (March 1988): 93–114. http://dx.doi.org/10.1068/c060093.

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During 1985, the Labour governments in both Australia and New Zealand proposed a tax mix switch policy in which a broad-based tax on consumption expenditure (at the retail level in Australia, of the value-added type in New Zealand), at a uniform rate, was to provide scope for substantial reduction, by the means of rate reduction, in personal income tax. This major tax reform was to be accompanied, in both countries, by an abandonment of the classical system of company taxation and its replacement by a system of full imputation and the taxation of employee fringe-benefits in the hands of the em

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2

Richardson, Ivor. "Simplicity in Legislative Drafting and Rewriting Tax Legislation." Victoria University of Wellington Law Review 43, no. 3 (September 1, 2012): 517. http://dx.doi.org/10.26686/vuwlr.v43i3.5032.

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The search for simplicity in legislative drafting affects all legislatures. It is also central to the work of the New Zealand Law Commission and of governments in other comparable jurisdictions. Rather than exploring a range of statutes in various jurisdictions, this article focuses on income tax. It does so for two reasons. The first is that income tax has been crucial to the funding of government in common law jurisdictions and to achieving a legislative balance between simplicity and other criteria of an acceptable tax system. The second is that we can draw on three recent projects to rewri

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3

Miles, Sarah. "The Price we Pay for a Specialised Society: Do Tax Disputes Require Greater Judicial Specialisation?" Victoria University of Wellington Law Review 46, no. 2 (August 1, 2015): 361. http://dx.doi.org/10.26686/vuwlr.v46i2.4922.

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In recent years, a review of the Judicature Act 1908 and the introduction of the Judicature Modernisation Bill have enlivened the debate over the structure and character of the New Zealand court system. A key issue that the recent review and reforms have brought to the fore is whether greater judicial specialisation is advantageous at the High Court level. This article considers whether tax cases, in particular, warrant greater judicial specialisation. The article draws from experiences of specialised tax adjudication in foreign jurisdictions and evaluates the efficacy of existing specialisati

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4

Rainsbury, Liz, Carol Hart, and Nonthipoth Buranavityawut. "GAAP-adjusted earnings disclosures by New Zealand companies." Pacific Accounting Review 27, no. 3 (August 3, 2015): 329–52. http://dx.doi.org/10.1108/par-12-2013-0108.

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Purpose – This paper aims to examine motivations for the reporting of generally accepted accounting practice (GAAP)-adjusted earnings by New Zealand companies. Design/methodology/approach – The study uses multivariate analysis of data from New Zealand company annual reports for the period from 2004 to 2012. Findings – Evidence suggests that management of some New Zealand firms are motivated to use GAAP-adjusted earnings to provide a more favourable impression of earnings. However, across firms, these adjusted earnings provide a better predictor of future earnings and provide more value-relevan

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5

Bevacqua, John. "Unresolved Controversies in Suing for Negligence of Tax Officials: Canadian and Australasian Insights and a Primer for Policy Makers' Consideration." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 439–76. http://dx.doi.org/10.32721/ctj.2020.68.2.bevacqua.

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There have been numerous recent Canadian cases in which taxpayers have alleged negligence by Canada Revenue Agency officials. This body of rapidly evolving Canadian case law constitutes, at present, the most extensive jurisprudence in the common-law world considering the tortious liability of tax officials. It also exposes fundamental unresolved controversies that inhibit legal clarity and certainty on the limits of the right of taxpayers to sue for the negligence of tax officials. Through comparison with cases in Australia and New Zealand, this article confirms that these unresolved controver

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6

Nottage, L. "Korean law in the Global Economy." Victoria University of Wellington Law Review 26, no. 3 (September 2, 1996): 600. http://dx.doi.org/10.26686/vuwlr.v26i3.6156.

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This article is a book review of Sang-Hyun Song (ed) Korean Law in the Global Economy (Bak Young Sa Publishing Co, Seoul, 1996) 1500 + viii pages (including index), US$197 (including airmail, tax and handling). The book is a key reference text that covers virtually all aspects of Korean law relevant to New Zealanders, with the author arguing that it belongs in every New Zealand library. While the book suffers from the occasional typographical error, Nottage concludes that the book is an excellent resource, and Professor Song has succeeded in his aim of offering the means to achieve a basic und

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7

Krever, Richard. "A Tax Policy Legacy: Tim Edgar's Contributions to Tax Scholarship and Tax Legislation." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 517–37. http://dx.doi.org/10.32721/ctj.2020.68.2.sym.krever.

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Tim Edgar's passing in December 2016 dealt a severe blow to tax scholarship in Canada and globally, not to mention being a sad loss for this journal, to which he was a contributor for over three decades. Tim's books, journal articles, and book chapters spanned a wide spectrum of tax policy issues and have played a central role in helping policy makers, academics, and students understand some of the most conceptually and technically difficult areas of tax law. Tim's book on the taxation of financial arrangements, published by the Canadian Tax Foundation, is viewed by policy makers worldwide as

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8

Boast, Richard P. "F O V Acheson and Maori Customary Law." Victoria University of Wellington Law Review 30, no. 2 (June 1, 1999): 661. http://dx.doi.org/10.26686/vuwlr.v30i2.6006.

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This article briefly discusses the life and views of Frank Acheson, Judge of the Wanganui and Tai Tokerau Divisions of the Native Land Court. Professor Boast discusses Judge Acheson's Jacob Joseph Scholarship essay, which encompasses Judge Acheson's views on Maori customs. Judge Acheson is described as an activist judge and something of a tragic figure who has been largely forgotten by New Zealand history. However, Professor Boast concludes that Judge Acheson's work shows that the development of New Zealand jurisprudence is not necessarily as simplistic and narrowly positivist as is sometimes

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9

Marriott, Lisa. "The Construction of Crime: The Presumption of Blue-Collar Guilt and White-Collar Innocence." Social Policy and Society 16, no. 2 (April 6, 2016): 237–51. http://dx.doi.org/10.1017/s1474746416000063.

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This study examines a recent legislative change in New Zealand social policy that provides for the partners of people engaging in welfare fraud to be prosecuted for the crime and to be jointly liable for the debt generated from the crime. This situation applies where the partner knew, or ought to have known, of the fraud. This approach may be contrasted with the treatment of the partners of those who engage in tax evasion, or other forms of financial crime, who are not liable for prosecution or any debt resulting from the offence.Discrimination of those on welfare is well-established. The arti

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10

Mathews, R. L. "Tax Reform in English-Speaking Countries." Environment and Planning C: Government and Policy 6, no. 1 (March 1988): 1–6. http://dx.doi.org/10.1068/c060001.

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In this paper, six papers are introduced which deal with issues in tax reform and with recent developments in taxation policies in five English-speaking countries—the United Kingdom, Ireland, the United States of America (USA), Australia, and New Zealand. It is shown that the structure of the taxation systems in these countries, in particular the dominating influence of a highly progressive personal income tax, has played a major part in inducing widespread tax avoidance and evasion, and thereby in corrupting and discrediting the tax systems of the countries in question; so that they operate p

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11

Winfree, L. Thomas. "New Zealand Police and Restorative Justice Philosophy." Crime & Delinquency 50, no. 2 (April 2004): 189–213. http://dx.doi.org/10.1177/0011128703252411.

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In New Zealand, selected sworn police officers called youth aid officers participate in discussions and deliberations concerning the actions required to restore the sense of community balance upset by the actions of juvenile offenders. The author explores a representative sample of all sworn police officers serving in the New Zealand Police, including a subsample of youth aid officers, looking at the nature of support for the philosophical underpinnings of restorative justice and the likely impact of such work and values on officer attitudes toward the workplace. A 1996 management survey of al

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12

SHI, Song. "10.3846/1648715X.2014.973925." International Journal of Strategic Property Management 19, no. 1 (April 1, 2015): 27–41. http://dx.doi.org/10.3846/1648715x.2014.973925.

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This paper investigates tax inequities in assessed values and how these inequities in tax assessments affect house price indices using assessed values statistics. Using the unique rating valuation data from the top 10 cities of New Zealand during the period 1994–2009, it finds that house price measurements using the Sale Price Appraisal Ratio (SPAR) method have performed well compared to the repeated sales method suggested by Case and Shiller (1989) and the assessed values (AV) method proposed by Clapp and Giaccotto (1992). The presence of systematic estimated errors (both vertical and horizon

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13

Sun, Peijian Paul. "Understanding the Sustainable Development of L2 Chinese Teachers in New Zealand: A Case Study of Teaching Assistants’ Motivational Engagement in Teaching Chinese as a Foreign Language." Sustainability 13, no. 10 (May 14, 2021): 5521. http://dx.doi.org/10.3390/su13105521.

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Informed by the expectancy–value theory and the motivational factors influencing teaching model choices, this case study explored three Chinese-as-a-foreign-language teaching assistants’ (L2 Chinese TAs’) motivational engagement in teaching L2 Chinese as a sustainable and lifelong career in New Zealand. Each TA participated in three rounds of semi-structured interviews in the process of data collection. The findings revealed that (1) the TAs’ expectancy was all student oriented, regardless of their different backgrounds; (2) the different values of L2 Chinese teaching contributed to the TAs’ t

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14

Stringer, Christina. "Exploitation in New Zealand’s hospitality sector." Hospitality Insights 2, no. 1 (June 18, 2018): 3–4. http://dx.doi.org/10.24135/hi.v2i1.31.

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Disturbing accounts of exploitation in the hospitality industry recently reported in the media include: “Restaurant workers treated like modern-day slaves – judge” [1]; “Restaurant chain exploited, underpaid workers for years” [2]; “Christchurch restaurant to pay $70K for underpaying staff” [3]. Such headlines are not new. In December 2016, I released the findings from a research project entitled “Worker exploitation in New Zealand: A troubling landscape” [4] which I undertook for the Human Trafficking Research Coalition [5]. I interviewed 105 people, the majority of whom were migrant wo

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15

PREBBLE, JOHN. "TAX REFORM IN NEW ZEALAND." Economic Papers: A journal of applied economics and policy 6, no. 1 (March 1987): 61–96. http://dx.doi.org/10.1111/j.1759-3441.1987.tb00533.x.

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16

STEPHENS, ROBERT. "Radical Tax Reform in New Zealand." Fiscal Studies 14, no. 3 (August 1993): 45–63. http://dx.doi.org/10.1111/j.1475-5890.1993.tb00486.x.

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17

John, Susan St. "Tax and Welfare Reforms in New Zealand." Australian Economic Review 26, no. 4 (October 1993): 37–42. http://dx.doi.org/10.1111/j.1467-8462.1993.tb00809.x.

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18

Andrew, D. "New Zealand trusts: a tax free solution." Trusts & Trustees 9, no. 8 (July 1, 2003): 14–16. http://dx.doi.org/10.1093/tandt/9.8.14.

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19

Buckle, Robert A. "Introduction: Tax policy reform New Zealand style." New Zealand Economic Papers 44, no. 2 (August 2010): 129–36. http://dx.doi.org/10.1080/00779954.2010.496142.

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20

Wecht, Alan C. "The New Tax Law." AAOHN Journal 35, no. 9 (September 1987): 414–15. http://dx.doi.org/10.1177/216507998703500907.

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21

Bereskie, Ty, Ianis Delpla, Manuel J. Rodriguez, and Rehan Sadiq. "Drinking-water management in Canadian provinces and territories: a review and comparison of management approaches for ensuring safe drinking water." Water Policy 20, no. 3 (January 10, 2018): 565–96. http://dx.doi.org/10.2166/wp.2018.040.

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Abstract Drinking-water management systems (DWMSs) represent the primary means for preventative management of a drinking-water supply and are defined as a system of policies, procedures and administrative/behavioral controls designed to ensure safe drinking water from source to tap. With influence and inspiration ranging from safe food handling to industrial quality management, DWMSs can take, and have taken, many different forms throughout the world. This variability is especially true in Canada, a country with a decentralized governance structure, where provincial and territorial governments

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22

November, Janet. "New Zealand: The New Zealand Law Commission – A New Direction." Commonwealth Law Bulletin 34, no. 3 (September 2008): 693–95. http://dx.doi.org/10.1080/03050710802268984.

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23

Hasseldine, D. John, Steven E. Kaplan, and Lori R. Fuller. "CHARACTERISTICS OF NEW ZEALAND TAX EVADERS: A NOTE." Accounting & Finance 34, no. 2 (November 1994): 79–93. http://dx.doi.org/10.1111/j.1467-629x.1994.tb00271.x.

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24

Claus, Iris. "Tax Policy Reform and Economic Performance in New Zealand." Asian Economic Papers 6, no. 2 (May 2007): 79–108. http://dx.doi.org/10.1162/asep.2007.6.2.79.

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New Zealand's tax system is relatively simple and transparent by international standards. But there may still be scope for reducing the costs of taxation. This paper develops a stylized model for New Zealand to evaluate the effects of reducing higher-income tax rates. The results suggest that a reduction in higher-income tax rates would improve New Zealand's long-run economic performance if it were financed by a decline in (non-productive) government spending and/or increases in revenue from other less distortional taxes. Despite the reductions in the higher-income tax rates, higher-income tax

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25

FARRAR, J. H. "Law Reform in New Zealand." Oxford Journal of Legal Studies 7, no. 1 (1987): 151–54. http://dx.doi.org/10.1093/ojls/7.1.151.

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26

Keown, J. "Medical Law in New Zealand." Medical Law Review 18, no. 2 (March 1, 2010): 256–59. http://dx.doi.org/10.1093/medlaw/fwq009.

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27

Boshier, Peter. "NEW ZEALAND FAMILY LAW REPORT." Family Court Review 33, no. 2 (March 15, 2005): 182–93. http://dx.doi.org/10.1111/j.174-1617.1995.tb00360.x.

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28

Cameron, Neil, Susan Potter, and Warren Young. "The New Zealand Jury." Law and Contemporary Problems 62, no. 2 (1999): 103. http://dx.doi.org/10.2307/1192254.

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29

Davidson, J. Scott. "New Zealand." International Journal of Marine and Coastal Law 16, no. 4 (2001): 679–85. http://dx.doi.org/10.1163/157180801x00289.

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30

Davidson, Scott. "New Zealand." International Journal of Marine and Coastal Law 8, no. 2 (1993): 300–310. http://dx.doi.org/10.1163/157180893x00062.

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31

Davidson, Scott. "New Zealand." International Journal of Marine and Coastal Law 9, no. 3 (1994): 408–13. http://dx.doi.org/10.1163/157180894x00232.

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32

Davidson, J. Scott. "New Zealand." International Journal of Marine and Coastal Law 12, no. 3 (1997): 404–12. http://dx.doi.org/10.1163/157180897x00275.

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33

Davidson, J. S. "New Zealand." International Journal of Marine and Coastal Law 13, no. 4 (1998): 617–22. http://dx.doi.org/10.1163/157180898x00373.

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34

Davidson, J. Scott. "New Zealand." International Journal of Marine and Coastal Law 14, no. 3 (1999): 435–39. http://dx.doi.org/10.1163/157180899x00246.

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35

Dennis-Escoffier, Shirley. "New Tax Law Allows 100% Depreciation." Journal of Corporate Accounting & Finance 29, no. 2 (April 2018): 169–74. http://dx.doi.org/10.1002/jcaf.22340.

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36

Correa-Luna, Martín, Daniel Donaghy, Peter Kemp, Laurence Shalloo, Elodie Ruelle, Deirdre Hennessy, and Nicolás López-Villalobos. "Productivity, Profitability and Nitrogen Utilisation Efficiency of Two Pasture-Based Milk Production Systems Differing in the Milking Frequency and Feeding Level." Sustainability 13, no. 4 (February 16, 2021): 2098. http://dx.doi.org/10.3390/su13042098.

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The aim of this study was to model the productivity, profitability and the nitrogen (N) utilisation efficiency (NUE) of two spring-calving pasture-based milk production systems differing in milking frequency and intensification levels in New Zealand. For this purpose, physical performance data from a low-intensity production system where cows were milked once per day (OAD-LI) and from a high-intensity production system where cows were milked twice per day (TAD-HI) were employed. OAD-LI cows were milked once-daily with a stocking rate (SR) of 2.1 cows/ha and fed diets with low supplementation (

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37

Cottee, Richard. "PRODUCTION SHARING AGREEMENTS VERSUS THE ROYALTY REGIMES: WHERE IS THE BALANCE?" APPEA Journal 32, no. 1 (1992): 481. http://dx.doi.org/10.1071/aj91041.

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For many years the mining industry made its investment decisions safe in the knowledge that petroleum or minerals in the ground belonged to the State but upon severance of such petroleum from the ground the oil was vested in the miner. Commensurate with the ownership changing, a royalty was payable to the government at a fixed rate. With the enactment of the Petroleum (Australia-Indonesia Zone of Co-Operation) Act of 1990 (the 'Act'), serious consideration must now be given as to whether in the future this basic scheme may be dramatically and radically changed to a scheme based on a services c

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38

Bvers, Michael. "New Zealand Court of Appeal: Judgment in Controller and Auditor–General V. Sir Ronald Dawson." International Legal Materials 36, no. 3 (May 1997): 721–43. http://dx.doi.org/10.1017/s0020782900016211.

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On February 16, 1996 the New Zealand Court of Appeal rendered judgment on three applications for judicial review arising out of what had come to be known in New Zealand as the “Winebox Inquiry”. The Inquiry began as the result of certain documents being tabled (in a winebox) before the New Zealand House of Representatives. It was alleged that the documents implicated several New Zealand companies in the evasion of New Zealand income tax by the use of the Cook Islands as a tax haven, and that the New Zealand Inland Revenue Department and Serious Fraud Office had been incompetent at the least in

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39

Keyes, Mary. "Jurisdiction Clauses in New Zealand Law." Victoria University of Wellington Law Review 50, no. 4 (December 2, 2019): 631. http://dx.doi.org/10.26686/vuwlr.v50i4.6305.

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The Trans-Tasman Proceedings Acts 2010, mirror legislation in New Zealand and Australia, regulate the allocation of jurisdiction in trans-Tasman civil proceedings. The legislation includes provisions dealing with the effects of jurisdiction clauses. This article considers the treatment of jurisdiction clauses under the statutory regime and the common law regime which provides for the effect of jurisdiction clauses that are outside the scope of the legislation, how these regimes differ, and their relative strengths and weaknesses.

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40

Soosay, Ian, and Rob Kydd. "Mental health law in New Zealand." BJPsych. International 13, no. 2 (May 2016): 43–45. http://dx.doi.org/10.1192/s2056474000001124.

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New Zealand has an established history of mental health legislation that sits within a framework of human rights, disability and constitutional protections. We outline a brief history of mental health legislation in New Zealand since its inception as a modern state in 1840. The current legislation, the Mental Health (Compulsory Assessment and Treatment) Act 1992, defines mental disorder and the threshold for compulsory treatment. We describe its use in clinical practice and the wider legal and constitutional context which psychiatrists need to be aware of in their relationships with patients.

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41

Essex, C. "New Zealand doctors criticise manslaughter law." BMJ 309, no. 6965 (November 19, 1994): 1324. http://dx.doi.org/10.1136/bmj.309.6965.1324.

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42

Scott, Karen N. "Maritime Law Enforcement in New Zealand." Korean Journal of International and Comparative Law 6, no. 2 (October 3, 2018): 245–68. http://dx.doi.org/10.1163/22134484-12340114.

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43

Bosselmann, Klaus, and Prue Taylor. "The New Zealand law and conservation." Pacific Conservation Biology 2, no. 1 (1995): 113. http://dx.doi.org/10.1071/pc950113.

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New Zealand, like many countries concerned with conservation issues, is reforming its legislation to provide more comprehensive protection of biological diversity and individual species. The basic aim is simple: if you want to protect animals and plants you have to protect their habitat. The problem is, of course, that humans share the very same habitat. How then can the right balance between use and protection be found? Of the principal Acts guiding the protection and preservation of land, animals and plants (such as the 1953 Wildlife Act or the 1987 Conservation Act) the 1991 Resource Manage

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44

Thompson, R. "A new international tax planning vehicle the New Zealand look-through company." Trusts & Trustees 17, no. 3 (February 19, 2011): 214–18. http://dx.doi.org/10.1093/tandt/ttr016.

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45

Lally, Martin, and Alastair Marsden. "Tax-adjusted market risk premiums in New Zealand: 1931–2002." Pacific-Basin Finance Journal 12, no. 3 (June 2004): 291–310. http://dx.doi.org/10.1016/j.pacfin.2003.07.003.

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46

Giles, David E. A. "The hidden economy and tax-evasion prosecutions in New Zealand." Applied Economics Letters 4, no. 5 (May 1997): 281–85. http://dx.doi.org/10.1080/758532593.

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47

November, Janet. "New Zealand: Public Registers Report." Commonwealth Law Bulletin 34, no. 3 (September 2008): 697–701. http://dx.doi.org/10.1080/03050710802269073.

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48

Greenberg, D. "Subordinate Legislation in New Zealand." Statute Law Review 35, no. 1 (December 28, 2013): 103–5. http://dx.doi.org/10.1093/slr/hmt022.

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49

Newbold, Greg. "Organized crime in New Zealand." Trends in Organized Crime 3, no. 2 (December 1997): 54–59. http://dx.doi.org/10.1007/s12117-997-1188-7.

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50

Prebble, John. "The Interpretation Provisions in the New Zealand Income Tax Act 1994." Victoria University of Wellington Law Review 30, no. 1 (June 1, 1999): 49. http://dx.doi.org/10.26686/vuwlr.v30i1.6014.

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Historically, courts have been unwilling to adopt a purposive approach to the interpretation of tax statutes. This reluctance extends to the application of section 5(j) of the Acts Interpretation Act 1924, which courts say has no general applicability to income tax legislation. In 1996, as part of a process of rewriting the Income Tax Act 1994, Parliament inserted a number of interpretation provisions into the Act. The goal that the drafters had in mind is not entirely clear, but the 1996interpretation provisions appear to be calculated to require the courts to interpret the Act more purposive

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