NZ : Surgeons' practices and tax avoidance: a mutually exclusive relationship?
22 Jul 09 |
NEW ZEALAND JOURNAL OF TAXATION LAW AND POLICY
Issue: Vol 15 No 2 2009
Pages: pp. 97-109
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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Adrian is Professor of Taxation in the
Department of Accounting and Information Systems at the University of Canterbury,
- Current at
01 March 2015