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NZ : Surgeons' practices and tax avoidance: a mutually exclusive relationship?

Publication date: 22 Jul 09 | Source: NEW ZEALAND JOURNAL OF TAXATION LAW AND POLICY

Issue: Vol 15 No 2 2009

Pages: pp. 97-109

Abstract:
In this case comment, the author reviews the decision and future implications of the High Court decision in Penny v CIR; Hooper v CIR. The arrangements entered into by each of the surgeons involved the formation of a company for the receipt of income previously derived from their personal exertions. This restructuring was held not to comprise a tax avoidance arrangement within the meaning of the general anti-avoidance provision.

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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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