Tax Avoidance Law in New Zealand 3rd Edition

Tax Avoidance Law in New Zealand deals with the interrelationship between the general anti-avoidance provision and specific anti-avoidance provisions in the Income Tax Act 2007. The 3rd edition of this authoritative text by James Coleman enables practitioners to comply with s BG 1 with increased confidence and predict with greater certainty when it applies. The book includes discussion of the Supreme Court judgment in Frucor. Also included is a new chapter than analyses some common transactions that carry the risk of being categorised as tax avoidance.