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.

Topics covered include:

  • analysing tax transactions
  • history and commonwealth provisions
  • purpose of general anti-avoidance provision
  • what is and what is not tax avoidance and the leading indicators of each
  • income splitting
  • reconstruction issues.