Tax avoidance: a trans-Tasman comparative study

Article


Delany, Tom. 2005. "Tax avoidance: a trans-Tasman comparative study." New Zealand Journal of Taxation Law and Policy. 11 (2), pp. 161-184.
Article Title

Tax avoidance: a trans-Tasman comparative study

ERA Journal ID35561
Article CategoryArticle
Authors
AuthorDelany, Tom
Journal TitleNew Zealand Journal of Taxation Law and Policy
Journal Citation11 (2), pp. 161-184
Year2005
PublisherThomson Reuters New Zealand Ltd.
Place of PublicationWellington, new Zealand
ISSN1322-4417
Web Address (URL)http://www.brookers.co.nz/catalogue/title.asp?p=722
Abstract

Australia and New Zealand have developed specific and general tax anti-avoidance rules to ensure that taxpayers in each country operate within the spirit of the law and do not seek to gain an unintended tax benefit from arranging their affairs or entering into transactions in a particular manner. This article compares the operation of the general tax anti-avoidance rules in both countries. The article initially identifies the basic operation of the anti-avoidance rules in both countires and then goes on to contrast and compare the manner in which each country's rules seeks to combat tax avoidance. An evaluation of the effectiveness of the separate tax avoidance rules in combating tax avoidance is also undertaken.

Keywordstax avoidance, tax anti-avoidance rules, Australia, New Zealand
ANZSRC Field of Research 2020480106. Taxation law
Public Notes

Full text access restricted by publisher.

Byline AffiliationsSchool of Law
Permalink -

https://research.usq.edu.au/item/9x9zz/tax-avoidance-a-trans-tasman-comparative-study

Download files

  • 2235
    total views
  • 168
    total downloads
  • 0
    views this month
  • 0
    downloads this month

Export as

Related outputs

Fringe benefits tax
Delany, Thomas P.. 2012. "Fringe benefits tax." Halsbury's Laws of Australia. Sydney, Australia. LexisNexis Butterworths. pp. Ss 405: Taxation and Revenue Part XI, 762,687-762,893
Personal Services Income: where to from here?
Delany, Tom. 2012. "Personal Services Income: where to from here?" Revenue Law Journal. 21 (1), pp. 1-24.
Compensation for natural disasters: The tax consequences
Delany, Tom. 2012. "Compensation for natural disasters: The tax consequences." Taxation in Australia. 46 (6), pp. 248-252.
Company tax concessions: a shareholder's perspective
Delany, Tom. 2011. "Company tax concessions: a shareholder's perspective ." Taxation in Australia. 45 (7), pp. 416-421.
Goods and services tax - the 'Gourley' principle applies
Delany, Tom. 2010. "Goods and services tax - the 'Gourley' principle applies." Tax Specialist. 13 (5), pp. 255-261.
The new income tests: a complex web
Delany, Tom. 2010. "The new income tests: a complex web." Taxation in Australia. 45 (3), pp. 139-146.
Taxation of primary producers
Delany, Tom. 2004. "Taxation of primary producers." Morrison, David (ed.) Taxation law in principle, 2nd ed.. Sydney, Australia. Thomson Lawbook Co. pp. 297-313
Cessation of registration
Delany, Tom. 2002. "Cessation of registration." Australian GST Journal. 2 (8), pp. 146-148.
A comparative analysis of the impact of tax on savings for retirement
Delany, Tom. 1999. "A comparative analysis of the impact of tax on savings for retirement ." ATTA 1999: 11th Annual Australasian Tax Teachers Conference . Canberra, Australia 05 - 07 Feb 1999 Canberra, Australia.
Part IVA and tax reform
Delany, Tom. 2005. "Part IVA and tax reform." Journal of the Australasian Tax Teachers Association. 1 (2), pp. 293-317.
Part IVA and mass marketed schemes
Delany, Tom. 2005. "Part IVA and mass marketed schemes." Tax Specialist. 8 (4), pp. 217-227.