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RAP(ping) in taxation : A review of New Zealand's Rewrite Advisory Panel and its potential for adaptation to other jurisdictions.

Publication date: 01 Aug 08 | Source: AUSTRALIAN TAX REVIEW

Issue: Vol 37 No 3 2008

Pages: pp.148-163

This article provides an in-depth narrative of the role the Rewrite Advisory Panel (RAP) has played in New Zealand's Rewrite Project, both from an outsider's perspective (the author) and from a major contributor and current Chair. An important theme that emerges is the necessity for paying close attention to detail. Such detail may be overlooked in a drafting process that focuses on re(writing) in plain English according to a format promulgated by the New Zealand government in 1993. One important observation is that, without the influence of the RAP, the quality and accuracy of the Rewrite Program would be much poorer, with flow-on effects increasing compliance costs, creating uncertainty and invoking more judicial involvement. The importance of "rap(ping) in tax" in New Zealand therefore should not be underestimated.

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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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