New Zealand Taxation 2016 Principles, Cases and Questions

Authors

James Coleman BCom, LLB (Cantab)

James is a Barrister specialising in tax litigation, tax disputes, tax prosecutions and insurance-related tax issues. He has more than 21 years’ experience in litigating tax cases, 13 of them as a Crown Counsel at Crown Law. He was the team leader of the tax team at Crown Law for eight years. Over the 13 years at Crown Law, he appeared in most of the leading tax cases. He has considerable civil litigation experience at both the trial and the appellate levels. James has had six appearances in the Privy Council. Since commencing practice as a barrister sole, he has continued to appear in the leading tax cases, as well as writing extensively in both the New Zealand Law Journal and Taxation Today and publishing his first text book, Tax Avoidance Law in New Zealand. He has been on the New Zealand Law Society taxation subcommittee. James also lectures annually at the University of Auckland, teaching the Tax Avoidance unit of the Masters of Taxation course, and sits as a lay member of the New Zealand Institute of Chartered Accountants professional conduct committee.

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Craig Elliffe B Com, LLB (Hons), LLM (Camb), CA

Craig is a Professor of Taxation and Law at the University of Auckland Faculty of Law. Before taking a chair he was for 14 years a tax partner at KPMG and for eight years subsequently a tax partner at Chapman Tripp (where he is retained as a consultant). His research areas are particularly in tax avoidance, international tax and corporate tax. He is the Director of the University of Auckland's Master of Taxation Studies programme and he has written extensively on tax issues. He holds a Bachelor of Commerce and a Bachelor of Law (Hons) degrees from the University of Otago and a Master of Law degree from Cambridge University. Craig is a member of the Tax Advisory Group of Chartered Accountants in Australia and New Zealand, the tax committee of CPA Australia, and of the Permanent Scientific Committee of the International Fiscal Association. He is the author of a number of journal articles in publications such as the British Tax Review, Canadian Tax Journal, Australian Tax Forum, and the New Zealand Universities Law Journal and has recently written International and Cross-Border Taxation in New Zealand published by Thomson Reuters (2014).

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Michael Gousmett FCIS, PhD (Cantab), BCom (Hons) (Cantab), BBS (Massey), Dip Tchg, Dip CM

Michael is an independent researcher, public historian and consultant specializing in charity taxation issues and their histories as well as financial distress, governance, and public benefit reporting. As a fiscal sociologist, he is also an Adjunct Fellow in the School of Creative Arts and Humanities (History) at the University of Canterbury. With over 25 years of sector experience as a manager Michael is a regular contributor to academic and professional publications, as well as a commentator in the media. Michael also delivers an annual guest lecture to advanced tax students on charity taxation at the University of Canterbury. See LinkedIn for further details.

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Ranjana Gupta M Com, M Phil, PhD (Delhi), Dip Tch (ACE), MBus (AUT), CPA

Ranjana is a Senior Lecturer in taxation at Auckland University of Technology (AUT) Business and Law Faculty. She lectures in taxation law at undergraduate and postgraduate levels. Ranjana also acts as a tax consultant to an accounting firm in Auckland. Ranjana has presented papers at international conferences, and has published refereed journal articles in New Zealand and internationally. Ranjana lectured at The Delhi University for 15 years.

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Alistair Hodson LLM (Hons) (Cantab), BCom (Hons) (Cantab), ACA

Alistair lectures taxation law in the School of Law and the Department of Accounting and Information Systems at the University of Canterbury at undergraduate and postgraduate levels. Alistair’s areas of research include ethics, tax administration, tax avoidance, tax compliance, and tax history. Alistair’s LLM (Hons) thesis, which considered Mr John George Russell and its impact on New Zealand tax jurisprudence, combined a number of his research interests. He has published refereed journal articles and presented papers at a number of international conferences.

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Andrew Maples BCom, LLM (Hons) (Cantab), CPA

Andrew is an Associate Professor at the University of Canterbury, and lectures taxation in the School of Law and Department of Accounting and Information System. Prior to joining the University of Canterbury, he worked for a major international accounting firm. Andrew is widely published and his articles are in a number of scholarly journals including the British Tax Review, Australian Tax Forum, and the New Zealand Journal of Taxation Law and Policy. He is on the advisory board of the New Zealand Journal of Taxation Law and Policy and the editorial board of the Journal of Australian Taxation.

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Lisa Marriott BCA (Hons), BSc, MBA, PhD, CA

Lisa is an Associate Professor at Victoria University of Wellington's School of Accounting and Commercial Law. Lisa teaches taxation and financial accounting at undergraduate and postgraduate level. Her research interests include taxation, comparative international accounting and experimental approaches to taxation research. She has a particular interest in the behavioural impacts of taxation. Lisa has been published in several refereed New Zealand and international publications.

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Tony Marshall LLB, BCom, Dip Grad (Otago), CA, CPP

Tony is a Principal Tax Advisory in public practice at Crowe Horwath in Dunedin. Tony advises businesses of all sizes throughout New Zealand on the application of New Zealand’s tax laws. Tony has 15 years of specialist tax consulting experience with a specialist focus on the agribusiness sector. Tony has advised extensively on the tax rules applying to farming businesses. Tony is a regular seminar presenter of tax topics for TEO Training, including seminars on mixed use assets, rural tax issues, look through companies, associated persons and land transactions and foreign investment funds. Tony also presents the successful CCH Rural Tax Webinar Series. Tony is a regular contributor to various publications throughout New Zealand and can be heard regularly on the Radio Network’s Farming Show.

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Frank Scrimgeour BAgSc (Hons) (Lincoln), PhD (University of Hawaii), BD (Melbourne College of Divinity)

Frank is Professor of Economics at the University of Waikato Management School and supervises doctoral students researching topics in agricultural economics, environmental economics and governance. He has participated in significant policy analyses ranging from carbon taxes and resource valuation to economic development and policy. Frank is President of the New Zealand Agricultural Economics and Resource Society and past-President of the New Zealand Association of Economists. He is a life member of the New Zealand Association of Economists and a Fellow of the Modelling and Simulation Society of Australia and New Zealand. He has participated in World Bank panels on agriculture and natural resources issues and undertaken research project with New Zealand key agricultural industries.

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Lin Mei Tan PhD (ANU), MA (Lancs), Dip Acc (Massey), FCCA and ACIS (UK), CA

Lin Mei is an Associate Professor at Massey University. Since joining the School of Accountancy she has taught the financial accounting, management accounting, and taxation courses. Her research interests include tax compliance, and tax and accounting education. Lin Mei’s research has been published in several refereed accounting and tax journals, both local and international, and has presented papers at a number of international accounting and tax conferences. She is currently the co-editor of the New Zealand Journal of Taxation Law and Policy, and the Advisory Board of Taxation Today.

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Peter Vial CA, LLB, BCom, BA, M iur comp (Bonn)

Peter is Tax New Zealand Leader at Chartered Accountants Australia and New Zealand. He is also a Teaching Fellow in the Faculty of Law at the University of Auckland — teaching on the University’s Master of Taxation Studies programme (MTaxS). Prior to joining Chartered Accountants Australia and New Zealand he was a Director at PricewaterhouseCoopers leading the firm’s Tax Technical Knowledge Centre. Peter’s role at PwC included drafting and presenting submissions on new legislation and tax policy and writing PwC’s external and internal tax publications. He also co-presented PwC’s Facts on Tax seminars for a number of years. Peter holds degrees in commerce, arts and law from the University of Auckland and a Master of Comparative Law from the University of Bonn, Germany.

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Andrew M C Smith MCA (Hons) (VUW), CA

Andrew is an Associate Professor in the School of Accounting and Commercial Law, Faculty of Commerce and Administration, Victoria University of Wellington in Wellington, New Zealand. His research interests are in international and corporate tax and he has authored numerous papers and articles on tax in a wide range of international journals. He is a member of the editorial board of the Journal of the Australasian Tax Teachers’ Association and is a member of the Advisory Board of the New Zealand Journal of Taxation Law and Policy. He is also a member of Chartered Accountants Australia and New Zealand.

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Sam Davies LLB, BA (Cantab)

Sam is a Barrister Associate at Old South British Chambers in Auckland, where he specialises in tax dispute resolution. Sam has spent a large portion of his career in the United Kingdom where his work saw him as part of the teams that dealt with high profile tax disputes such as the Marks & Spencer, Astall and Icebreaker cases. While practicing in the United Kingdom, Sam was a regular contributor to the Tax Journal. Since returning to New Zealand Sam has spent time working in the tax team of a leading law firm before moving to the independent bar where he currently works alongside leading tax disputes barrister, Geoff Clews.

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