Tax Avoidance - Still Waiting for Godot?

New Zealand Universities Law Review

25 Pages Posted: 26 Nov 2009

See all articles by Mark Keating

Mark Keating

University of Auckland

Craig Elliffe

University of Auckland - Faculty of Law

Date Written: November 25, 2009

Abstract

New Zealand has a general anti-avoidance provision. This article outlines the decisions of the New Zealand Supreme Court in the “Trinity” and Glenharrow tax avoidance cases, and predicts the future direction in anti-avoidance jurisprudence charted by the Court. The article examines whether the decisions extend the reach of the general anti-avoidance provisions, and then goes on to consider the first application of the Supreme Court's reasoning in the "surgeons’ case" (Penny), decided on 19 March 2009. The writers conclude that whilst our highest court has completed the swing in favour of Inland Revenue, as shown in recent tax avoidance cases involving artificial and uncommercial arrangements, it has also brought some additional focus to how the general anti-avoidance rules work in tandem with the other “black letter” or specific provisions in the Act.

Keywords: general anti-avoidance provision, tax avoidance, artificial and uncommercial arrangements

JEL Classification: K33, K34

Suggested Citation

Keating, Mark and Elliffe, Craig Macfarlane, Tax Avoidance - Still Waiting for Godot? (November 25, 2009). New Zealand Universities Law Review, Available at SSRN: https://ssrn.com/abstract=1513495

Mark Keating

University of Auckland ( email )

Auckland
New Zealand

Craig Macfarlane Elliffe (Contact Author)

University of Auckland - Faculty of Law ( email )

Private Bag 92019
Auckland Mail Centre
Auckland, 1142
New Zealand

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