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What are the lessons for Australia from New Zealand's first comprehensive remedial review of its binding rulings regime?

Publication date: 01 Sep 00 | Source: AUSTRALIAN TAX REVIEW

Issue: Vol 29, No 3

Pages: pp.133-167

Abstract:
This article analyses the recent remedial review of NZ's binding ruling regime. The review was prompted by concerns of users and the IRD expressed through submissions and select committee review.

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Author profile

Prof Adrian Sawyer
Adrian is Professor of Taxation in the Department of Accounting and Information Systems at the University of Canterbury, Christchurch NZ. - Current at 01 March 2015
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