Published on 01 Jun 10
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Recent cases in New Zealand on the general anti-avoidance provisions have drawn some attention in Australia, particularly cases involving the banks. There are also other cases awaiting judgment in New Zealand (eg convertible note financing). In this article, Joanne Dunne reviews the recent New Zealand cases, considers whether the law has changed in New Zealand, and what this might mean for tax advice sought from New Zealand.
Joanne is a Tax Partner at Minter Ellison, Melbourne. Joanne has more than 20 years experience in tax in both Australia and New Zealand, including in advising and assisting clients in the e-commerce industry or which have a digital presence in
commercial and tax structuring, international tax, residency and source issues, and contract issues.
- Current at
23 May 2017