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.