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Recent anti-avoidance cases in New Zealand

Taxation in Australia | 1 Jun 10
 
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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 CTA
Photo of author, Joanne DUNNE Joanne is a lawyer from Melbourne. She was formerly a tax partner at law firms in both Australia and New Zealand. She has more than 25 years’ tax experience in general income tax, GST, international tax, and tax controversy. Joanne is a member of a wide range of professional organisations, including The Tax Institute’s Tax Disputes Committee, and until 2020 she represented The Tax Institute on the ATO’s Dispute Resolution Working Group. - Current at 11 November 2021
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