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Recent anti-avoidance cases in New Zealand

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.

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Joanne DUNNE
Current at 13 June 2012 Click here to expand/collapse more articles by Joanne DUNNE.
 

 

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