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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

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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