Published on 01 Jan 07
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
New Zealand’s income tax legislation has been identified as unnecessarily complex and detailed. In response to this concern, the income tax legislation was reorganised and is undergoing a complete rewrite. The recent enactment of the Income Tax Act 2004 (ITA 2004), which includes the rewritten Parts C to E, completes phase three of the rewrite process. Consistent with previous studies, this analysis uses four readability measures - Flesch Reading Ease Score, Flesch-Kincaid Grade Level Index, average sentence length, and percentage of passive sentences - to examine the readability of New Zealand’s ITA 2004 and other tax related materials, such as Tax Information Bulletins and binding rulings. Although the rewrite process is not fully complete, the results from this study show that the readability of the ITA 2004 has improved significantly as indicated by the Flesch Reading Ease Score and average sentence length.
Caroline is a B Com (Hons) graduate from the Department of Accountancy, Finance & Information Systems, University of Canterbury.
Current at 2 March 2007
Andrew is an Associate Professor of Taxation Law at the University of Canterbury, New Zealand.
Current at 1 August 2012
Adrian is Professor of Taxation in the
Department of Accounting and Information Systems at the University of Canterbury,
- Current at
01 March 2015